Business entities are an implementation of master data domains in your application. For example, the Customer master data domain can be implemented in the following types of business entities: Person, Patient, or Policy Holder.
The business entity data structure maps to the base object tables in the Operational Reference Store database. The base object tables contain all the master records. For example, the root node of a business entity corresponds to the root base object table. A child node in the business entity corresponds to a child base object table. Business entities can have an unlimited depth, though the views that display the child records might not be able to show all levels in a meaningful way beyond a certain depth.