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---
subcategory: "Cloud Platform"
description: |-
Allows management of a Google Cloud Billing Subaccount.
---
# google\_billing\_subaccount
Allows creation and management of a Google Cloud Billing Subaccount.
!> **WARNING:** Deleting this Terraform resource will not delete or close the billing subaccount.
```hcl
resource "google_billing_subaccount" "subaccount" {
display_name = "My Billing Account"
master_billing_account = "012345-567890-ABCDEF"
}
```
## Argument Reference
* `display_name` (Required) - The display name of the billing account.
* `master_billing_account` (Required) - The name of the master billing account that the subaccount
will be created under in the form `{billing_account_id}` or `billingAccounts/{billing_account_id}`.
* `deletion_policy` (Optional) - If set to "RENAME_ON_DESTROY" the billing account display_name
will be changed to "Terraform Destroyed" along with a timestamp. If set to "" this will not occur.
Default is "".
## Attributes Reference
The following additional attributes are exported:
* `open` - `true` if the billing account is open, `false` if the billing account is closed.
* `name` - The resource name of the billing account in the form `billingAccounts/{billing_account_id}`.
* `billing_account_id` - The billing account id.
## Import
Billing Subaccounts can be imported using any of these accepted formats:
* `billingAccounts/{billing_account_id}`
In Terraform v1.5.0 and later, use an [`import` block](https://developer.hashicorp.com/terraform/language/import) to import Billing Subaccounts using one of the formats above. For example:
```tf
import {
id = "billingAccounts/{billing_account_id}"
to = google_billing_subaccount.default
}
```
When using the [`terraform import` command](https://developer.hashicorp.com/terraform/cli/commands/import), Billing Subaccounts can be imported using one of the formats above. For example:
```
$ terraform import google_billing_subaccount.default billingAccounts/{billing_account_id}
```