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i want to know what ....

during the creation of COA 

what the purpose of Accounting Tags 

what is the purpose of Accounting Group 

What is Type 



For Example i want to show proper like 

Assests

----------------Fixed Assests
-----------------------Tangible Assets

-----------------------------Plant 

how i can make Plant like this way 

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Please read the accounting documentation and particularly this: https://www.odoo.com/documentation/user/12.0/accounting/others/configuration/account_type.html

Since Odoo 9.0 there is no account hierarchy anymore, you define them in your report using tags for example.

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