It also depends on whether you will be running reports based on a user's department. As a general rule I create the structure as it saves messing around later on. Leon Tribe

I am posting this question here and in the Usenet group because I am really hoping for an answer. We have a group of separate organizations/companies that work together in a number of instances, and a "sales/management consultant," for lack of a better, non-proprietary way to describe the position...