def METHOD_NAME(accession_path):
    result = {}
    with open(accession_path, 'r') as accession_file:
        for raw_line in accession_file:
            line = raw_line[:-2]
            fields = line.split('\t')
            accession = {}
            accession['id'] = fields[0].strip()
            tname = fields[1].strip()
            accession['taxon'] = tname
            if len(fields) > 2:
                if len(fields[2].strip('\n')) > 0:
                    strain = fields[2].strip('\n')
                    accession['strain'] = strain
            result[tname] = accession
    return result