The “code" field is the key term of the structure row. The code provides a note specifying the analysis to be used in the structure. If a basic operation is involved, a distinction is made between long and short code. The long code is the unique reference of the basic operation. The short code is the optional name by which the basic operation can be addressed.
If a higher aggregate analysis is to be entered into the structure line, its code has to be entered.
See also: Data entry
