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Astera Technology

Group company or customer branch?

Separate group reporting, trading accounts and outlets.

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Compare the operating models

In this fictional example, supplied group G has buyers A/B. A’s outlets A1/A2 share billing account A; B pays separately. A flat branch list obscures who trades and who merely receives goods.

Filled decision worksheet
Business requirementFlat customer listGroup/buyer/outlet hierarchy
G reportingName matchingG links A/B
A2 orderMay invent payer A2Buyer A, outlet A2
B orderCould inherit A termsBuyer/payer B
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Work through the chosen model

Map G → A/B and A → A1/A2. Orders name buyer and outlet. Group links aggregate reporting; they do not authorise charging one member for another member’s order.

  1. Select buyer and outlet
  2. Apply supplied account context
  3. Aggregate through group links

Hierarchy helps account reporting but needs upkeep. Avoid layers without separate terms or a real reporting purpose.

A2 is billed to A and delivered to A2. B stays B’s order. G can aggregate both without being the payer.

When the other model fits

A2 becomes an independent buyer with its own terms. Can it stay only an outlet?

Show the worked answer

No. Add the trading-account distinction and retain its group link.

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