The graphic shows the corporate account hierarchy for Acme Networks. At the top of the hierarchy is a customer account for Acme Networks. Below the customer account is a billing account, the Accounting Department.

Below the billing account is the service account for Alan and two customer accounts; one for the IT department and one for the marketing department.

Under the IT department's billing account is the service account for Jennifer, a manager. Under Jennifer's service account are the service accounts for Charles and Lily, employees.

Under the marketing department are the service accounts for Amelia and Jacob, employees.