When there are a large number of individual accounts with a common characteristic it is common to place them in a separate ledger called?

When there are a large number of individual accounts with a common characteristic, it is common to place them in a separate ledger called a "subsidiary ledger." This allows for better organization and tracking of specific details related to those accounts, such as accounts receivable or Accounts Payable, while the general ledger maintains the overall financial records. The subsidiary ledger provides detailed information that complements the summary data in the general ledger.