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admin sureshadmin suresh 

what is exactly heirachy relation? where we use heirachy relation? how it is related to account object?

Other than user object which objects can we create heirachy relation?
PratikPratik (Salesforce Developers) 
Hi Suresh,

Hierarchy relationship is availble for user object. 

In case of account it's to maintain the parent -child relationship between accounts. Go through this article: