All "***Generated Rows***" are deleted in a SmartSheet when the statement is recalculated. This picks up any accounts that have been added to the various ranges.
If you don't want the rows deleted, then expand the sheet, and then delete the ".SmartSheet" from cell A1. However, then you will have to edit the statement if you add any accounts or departments into your chart.
Lyndon's strategy is better, and is the reason that Adagio Ledger has two "budget buckets" for each account. One is called "Budget" and referenced by a "B" in the financial reporter. The other is called "Forecast" so we could use the letter "F" in the financial reporter. However, the functionality of Budget and Forecast is the same.
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Andrew Bates