French plan: why is 74 a view?

Hi,

In 5.0 & account_fr, the account 74 is a view. Should I create a children account 741 to be able to use it? The official French account plan does’nt have subaccounts in 74.

Following https://fr.wikipedia.org/wiki/Plan_comptable_général_(France)#Règles_d’établissement_d’un_plan_de_comptes
The account with 2 numbers are for grouping. So I guess you should create sub-accounts (by I’m not an accountant).