Represents GBU or function levels of the Organizational Hierarchy, valid for budgeting process. Level 1: GBU or Function Level 2: reflects typically the GBU or Function Leadership team structure Level 3: can be regions or sites for example, depending on GBU/Function choice Level 4: Frequently this level represents an industrial site for GBUs. Functions usually have less organizational levels. For purely technical reasons and not visible to users, the lowest level existing in an organization (let´s say it is level 3) will be replicated to level 4 and level 5. Lever 5, also called "Budgeting node", is the lowest level of organization in Anaplan, at which budget entries are made. It corresponds to either a cost Center, or a group of cost centers.