You have maintained one account under different locations in Financial Statement Versions by defining different Debit/Credit indicator.
The App "Balance Sheet/Income Statement - Multidimensional (Design Studio)" could identify the hierarchy correctly according to the Debit/Credit values. However, App Cost Centers - Plan/Actual can't identify the setting correctly.
SAP S/4HANA Cloud
Reproducing the Issue
Check the account hierarchy with App Cost Centers - Plan/Actual.
This is the limitation of App Cost Centers - Plan/Actual.
Due to the basic CDS view design, App Cost Centers - Plan/Actual will only show the values on one side of the balance, the passive side (per default only GL Accounts with balance indicator ‚Debit‘ are selected).
Use other Apps like App "Balance Sheet/Income Statement - Multidimensional (Design Studio)" to display the account hierarchy.
F2891, Design Studio, C_FinStmntComparison, I_FinancialStatementCube, I_FinancialStatementHier, Account Hierarchy , KBA , CO-FIO-OM-IS , Reporting , Problem