Information models
In hierarchies, child entity types inherit the attributes of the parent entity type. You can use this feature to define shared attributes at the parent level and more specific attributes at the child level. You can create as many hierarchy levels as you require.
For example, you could have a parent entity type named Clothing. Because you intend to specify color information on all clothing items, you would define the Color attribute on the Clothing entity type.
You could then create a child entity type for Hiking Clothes. The color attribute that you specified on the parent entity type is automatically added to the Hiking Clothes entity type. You could then add attributes to the Hiking Clothes entity type that are specific to hiking clothes. For example, you could add attributes for Built-in Sun Protection and Fast-drying.
You could also create another child entity type named Pants under Hiking Clothes. The Pants entity type inherits the Color attribute from the Clothing entity type. The Pants entity type also inherits the Built-in Sun Protection and Fast Drying attributes from the Hiking Clothes entity type. You can add attributes that are specific to Pants, such as Inseam Length.
If you use multiple accounting entities, then you create information models for each accounting entity separately.