I cant comment on the database side of things to be honest, but I can explain Company Code in basic terms. It is a way of dividing up a company into different ways of accounting and reporting. The highest level within an organisational structure is the Controlling Area (So this could be used for international companies where each country’s HQ has a separate Controlling Area), and the Company Code comes underneath that. If you have a business with different branches, and each branch conducts a different type of business (and therefore different financial procedures/reporting), you can use Company Codes to section them off from each other. For example, in local government you may have Company Code 1000 for the Council’s general departments (HR/Finance/Highways etc) which all work their finances in basically the same way, and Company Code 2000 for Payroll (as it has a completely different set up for it’s financial regulations/procedures/reporting etc).