Where to maintain ledger standards

Hello,
I would like to know where are ledger standards maintained (9A and 9B) in SAP and if it is possible to copy them?
I have read a few posts on SCN, especially from Eli Klovski. Eli, if you know a bit on this, I would be grateful if you could help.
Thanks a lot
Regards

Hi Eli,
Thanks for your reply.
I want to use 2 differents ledger for payment budget (9A and another one) so I can consume the payment budget with the value type « 54 » in 9A and with the value type « 57 » in the other one.

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