Dynamic hierarchy based on amount

Hi 

I have the following challenge. I have designed a balance sheet for financial purposes. However, some items in the hierarchy should be presented as a receivable or payable based on whether it is a positive or a negative value.

For example, Taxes could be in 1 period a receivable (positive value) while in another period a payable (negative value). So based on the amount the presentation should be defined. Below a print screen how it looks like.

The solution I have in mind is to duplicate the lowest level in the hierarchy (general ledger), and design the measure to be blank if the condition is not met. However, this will result in a loss of the 1 to many relationship and making the model less robust. And adding some manual labour to it.

Do you see any easier solution to design a dynamic hierarchy?