Blocking of gl posting

Hi, Experts
can u explain the variations of these blocking levels.
when we use FS00 and click on lock you have two tabs there
i. Block in chart of account
(a) Blocked for creation :
(b) Blocked for posting: if i click this check box it will block for all company codes.
(c) Blocked for planning
ii. Block in company code.
(a) Blocked for posting: if i click this check box it will block for one company code.
I want to know what is blocked for creation & blocked for planning, when we have to click this check box..

blocked for creation:
cannot be created any more in new company codes., using the same chart of accounts
blocked for planning
if u have GL planning.then this account cannot be planned for. normally we do not use this functionality in SAP.
regards
anantha

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