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On the General tab-page of "Dimension sets" form there is a field, named "Default hierarchy".
By default, if a ledger account, journal or table collection has no explicitely defined dimension set rule, than it will not be controlled by dimension sets and any dimension combinations will be valid. But if a dimension set has a hierarchy selected as "default", than everything that has no rules will be controlled by this default hierarchy.
Кто-нибудь знает как это работает?