1. A computerized account-management apparatus comprising a computer processor, a memory coupled to the processor, a computer-readable hardware storage device coupled to the processor, and a specialized interface to an account-management system, such that the interface allows the apparatus to access a continuously updated database of account records, and wherein the storage device contains program code configured to be run by the processor via the memory to implement a method for generating a virtual dynamic representative of a taxonomic group with unique inheritance of attributes, the method comprising: the apparatus identifying a first vertical parameter and a first horizontal parameter, wherein each record of the database of account records is capable of identifying a value of the first vertical parameter and a value of the first horizontal parameter; the apparatus retrieving a first subset of records from the database as a function of the first vertical parameter; the apparatus assembling a first set of values of the first horizontal parameter, wherein each value of the first set of values is associated with a record of the first subset of records; the apparatus selecting a first most desirable value of the first horizontal parameter from the first set of values; the apparatus creating a first virtual record that represents the first subset of records; and the apparatus configuring the first virtual record to identify a first value of the first vertical parameter and to further identify the first most desirable value.