LSMW GL Load using RFBISA00

When loading GL entries using LSMW direct input program RFBISA00.  What is the difference between using the flat structure or the hierarchical structure?  Why are there two file structures for input?
Thx

The result is the same, but why there are the two options...I'd say depending on the structure of your source data you would choose the hierarchical or flat target, so the mapping process can be a little easier.
Thomas

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