Account Hierarchy Nodes
Business partner groups represent hierarchy nodes in the account hierarchy.
In contrast to the customer hierarchy in SAP ECC, the nodes cannot be equated with the business partners themselves; rather the business partners are assigned to the nodes. You can assign as many business partners as you like to a hierarchy node.
Building up the groups in a hierarchy can involve several steps.
The assignment between nodes, as well as the assignment of business partners to nodes, is time-dependent. In this way you can, for example, map different states of an organizational structure within a hierarchy.
In a hierarchy transferred from SAP ECC, a node is defined unambiguously by the combination of one business partner and the sales area data.

You can always create a node only for one hierarchy, whereas you can move business partners to another hierarchy and assign them to several hierarchies.
A node can contain the following elements:
● ID of the hierarchy node
● Description of the hierarchy node
● Assigned business partners and validity period of this assignment
● Higher-level nodes and validity period of this assignment
● Assigned condition records