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Need Clarification on Account Managing in Azure

Time:November 30
Hello Pro's,
Need your help in knowing the details of managing accounts and subscription.
I have an azure account maintained under pay as you go model running projects for two different customer with single subscription.
Now I have to separate them with two different subscription under the same account or
with two different account with respective subscriptions.
Purpose of doing this there should not be any dependencies between subscriptions and account.
Thanks in advance for your assistance.
Please contact Azure Support
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