Assume Acme Inc. has Multiple Organization architecture set up as shown in the figure below. You are an Oracle Applications user connecting to a responsibility that is linked to the Western Division operating unit.

The figure depicts an organization structure that is used as an ongoing example in the Reports chapter of the Multi-Org publication. The top-level box of the organization chart represents the entire organization, and is labeled Acme, Inc. This box splits out into US Operations (ledger) and France (ledger). The France ledger drills down to the
transactions entered by the France (operating unit) in the context of the French legal entity.

The US Operations ledger drills down to the transactions entered for the US (legal entity) and Canada (legal entity). US (legal entity) drills down to Western Division (operating unit) and Eastern Division (operating unit). The Canada legal entity drills down to the Canada Division (operating unit).