Budget Hierarchy Used for Examples
The budget structure element types Personnel expenditures, Wages, Salaries, Students, Pay scale 1-3 and Pay scale 4-5 are used in all the examples in this documentation.
The budgets of the budget structure element types Personnel expenditures, Wages, Salaries and Students are all defined in the
budget currency. The budget structure element types Pay scale 1-3 and Pay scale 4-5, on the other hand, have FTE budgets.

See also:
Abstract Model of a Budget Hierarchy