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Master Data Types: Attributes, Texts and Hierarchies 
Use
There are three different types of master data in BW:
Attributes are InfoObjects that are logically subordinate to a characteristic and cannot be selected in the query.

You can assign the attributes Person responsible for the cost center, and Telephone number of the person responsible for the cost center (characteristics as attributes), as well as Size of the cost center in square meters (Key figures as attributes), to a Cost center.
You can create or load text descriptions for master data in BW. Texts are stored in a text table.

The Name of the person responsible for the cost center is assigned to the master data Person responsible for the cost center in the text table.
A hierarchy forms a summarization and grouping for a characteristic according to individual evaluation criteria. See
Hierarchies for a comprehensive description.
Functions
Time-dependent Attributes
If the characteristic has at least 1 time-dependent attribute, a time interval is specified for this attribute. As master data must exist between the period of 01.01.1000 and 12.31.1000 in the database, the gaps are filled automatically (see Maintaining Time-dependent Master Data).
Time-dependent Texts
If you create time-dependent texts, the text for the key date is always displayed in the query.
Time-dependent Texts and Attributes
If the texts and the attributes are time-dependent, the time intervals do not have to agree.
Language-dependent Texts
In the Characteristic InfoObject Maintenance, you can determine whether the texts are language-specific (for example, with product names: German ® Auto, English ® car), or not (for example, customer names). Only the texts in the selected language are displayed.
If they are language-dependent, you have to upload all texts with a language indicator.
If only texts exist:
You can also just create texts for a characteristic, without maintaining attributes. When you are loading texts, the entries in the SID table are retrieved automatically.