5.2.2 Reporting Entities can be Organized into Hierarchies

The key features of the Hierarchy data object are as follows:

• Hierarchies can be defined for reporting entities. To view this conceptually, see Figure 5.1-1 and as a UML construction, see Figure 5.1-2 .
• As many hierarchies can be included as are required for different purposes. For examples of the use of different kinds of hierarchy, see Figure 6.2.3-1 .
• Hierarchies have a name, but no enumerated kind.

• Hierarchies have a root “reporting node”, which then can have as many child “reporting hierarchy nodes” in as many levels as required (Figure 5.1-2).