The Power User Subscription is optional for accounts graded as XS, S or M. If your account is graded as L or XL (this would mean more than 1,000 nominal ledger entries created in the last 12 months), then the Power User Subscription is a requirement.
It’s currently available for £45.00 + VAT for 1 years access (although we offer a 50% discount for registered charities), and also includes many additional features such as segmented profit and loss reports, further customisation and more (there’s a full list here).
I’d recommend taking a look at the following guides and checking out the ledger count, so you can see how this is broken down for your account:
Account size explained
What items make up your ledger count
How to check the size of your account
I hope that helps.