A system and method for allocating system resources through a rule based account hierarchy is provided. An Account Manager attempts to apply a system charge to an account. In applying the charge to the account, the Account Manager examines balance selection rules associated with the account. If, after examining the balance selection rules the Account Manager determines that the balance selection rules are satisfied, then the Account Manager attempts to charge the account. If the balance is owned by a parent account, then the charge is routed to that parent account. If the balance is not owned by a parent account, then the balance is charged. If, after examining all the balance selection rules of an account the Account Manager cannot find a balance to charge, then the communication session is disallowed.