The following is an example of a master data hierarchy for the characteristic Country. This characteristic has the characteristic values (or master data) Germany, USA, France and so on. A hierarchy is built up from these characteristic values with the help of a structure. The structure consists of the structure nodes World, America, Europe and Asia. Apart from Asia the structure nodes are not characteristic values and therefore cannot be posted to. All characteristic values can be posted to. You can also create different variations of this hierarchy.