diff --git a/lib/recurly/business_entity.rb b/lib/recurly/business_entity.rb
index ce46f9b64..a90ce7b7b 100644
--- a/lib/recurly/business_entity.rb
+++ b/lib/recurly/business_entity.rb
@@ -1,8 +1,6 @@
 module Recurly
   class BusinessEntity < Resource
     belongs_to :site
-    belongs_to :default_revenue_gl_account, class_name: 'GeneralLedgerAccount'
-    belongs_to :default_liability_gl_account, class_name: 'GeneralLedgerAccount'
 
     has_many :invoices
     has_many :accounts
diff --git a/lib/recurly/plan.rb b/lib/recurly/plan.rb
index 153ef5bf7..6162dad6d 100644
--- a/lib/recurly/plan.rb
+++ b/lib/recurly/plan.rb
@@ -1,5 +1,3 @@
-require_relative './rev_rec'
-
 module Recurly
   # Recurly Documentation: https://dev.recurly.com/docs/list-plans
   class Plan < Resource
diff --git a/lib/recurly/resource.rb b/lib/recurly/resource.rb
index 8d93bbb7e..d3c11653a 100644
--- a/lib/recurly/resource.rb
+++ b/lib/recurly/resource.rb
@@ -1,5 +1,6 @@
 require 'date'
 require 'erb'
+require_relative './rev_rec'
 
 module Recurly
   # The base class for all Recurly resources (e.g. {Account}, {Subscription},
diff --git a/spec/recurly/business_entity_spec.rb b/spec/recurly/business_entity_spec.rb
index 7b8eabc80..5820436f3 100644
--- a/spec/recurly/business_entity_spec.rb
+++ b/spec/recurly/business_entity_spec.rb
@@ -43,8 +43,8 @@
       subscriber_location_countries: ['US', 'AU'],
       default_vat_number: '12345',
       default_registration_number: '12345',
-      default_revenue_gl_account: revenue_gla,
-      default_liability_gl_account: liablity_gla,
+      default_revenue_gl_account_id: revenue_gla.id,
+      default_liability_gl_account_id: liablity_gla.id,
       created_at: '2023-05-23T19:02:40Z',
       updated_at: '2023-06-23T19:02:40Z'
     )