Master Budget Structure - FD
The master budget structure is organized as a tree menu that comprises grouping lines and detail lines.
A grouping line contains child items. A detail line does not contain child items.
A detail line can become a grouping line by inserting into it. A grouping line can become a detail line by deleting all of its child items.
The lines in the Master Budget Structure are never used to display costs. They are only used for organizing the budget at the corporate level.