Division will be able to represent legal entity. It doesn’t have to be internal division. But the implementation is not yet mature enough to support this. For example, you can’t get tax reports per division yet which is quite important. There are other loose ends which I need to address but the plan is that Business can contain group of legal entities and you will be able to get financial statements per each legal entity (division) or consolidated one for the entire business group (in Manager terminology just Business).