The fusion architecture deploys the one-on-one and many-to-one relationship between business unit and legal entity, thereby bringing about the true picture of business unit as a division or mechanism to restrict access and deploy other sub-ledger level controls as opposed to a legal entity that needs to perform statutory & tax reporting. In the fusion architecture, various legal entities could share the same ledger and consequently the same business unit. Both legal entities and business units are associated with the ledger and the relationship between the legal entity and business unit is derived based on the ledger.