# Ultimate - Delpha focuses on Brands and Operating structures

## Two Perspectives of Ultimate Parenting

The concept of **Ultimate Parent** can be understood in **two complementary ways**, depending on the business context.\
Each perspective serves different objectives and relies on different data sources.

| Perspective             | **Legal Ownership**                                                                                                                                                                                                                                                                        | **Brand / Operating Structure** *(Delpha’s focus)*                                                                                                                                                                                                                                       |
| ----------------------- | ------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------ | ---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- |
| **When to Use**         | <p>• When signing contracts or defining billing and invoicing entities.<br>• During credit checks, KYC/AML, sanctions screening, or when assessing parent guarantees and collections.<br>• For legal reporting or rolling up exposure to determine who ultimately controls the entity.</p> | <p>• When routing leads and opportunities, assigning account executives or territories.<br>• For Account-Based Marketing (ABM) and brand-level campaign planning.<br>• To plan coverage and pipeline by brand, flag, or region.<br>• For partner programs or go-to-market playbooks.</p> |
| **How It’s Determined** | Based on **official registries and regulatory filings** (objective legal ownership).                                                                                                                                                                                                       | Based on **company websites and press releases** (brand and operational relationships).                                                                                                                                                                                                  |

## Delpha’s Approach

Delpha’s Ultimate model focuses on the **Brand / Operating structure**, reflecting **how companies actually present and operate in the market** rather than just their legal ownership.\
This approach is especially effective for **franchise and multi-brand organizations**, where:

* Each location or entity may have a different legal owner.
* Yet, all operate under a **shared brand, standards, and commercial identity**.
* The brand parent (e.g., Marriott, McDonald’s, or Accor) defines the **operational relationship** more accurately than the local legal entity.

By analyzing **websites, brand directories, and official communications**, Delpha identifies the **true operating hierarchy** that governs how companies are seen and function in the marketplace.\
This ensures more relevant grouping for **sales coverage, ABM strategies, franchise management, and go-to-market execution**.

{% hint style="warning" %}
[More information on the trusted sources used by Delpha](/delpha-for-salesforce/how-to-faq/delpha-ultimate-parent/delpha-trusted-sources-for-ultimate-parent.md)
{% endhint %}

## [Account Hierarchy: Finance vs. Sales](https://delpha.io/blog/account-hierarchy-finance-vs-sales/)

Finance tracks the Ultimate Legal Parent, but Sales needs the Effective Buying Parent. Learn how Delpha’s Commercial Hierarchy resolves territory and compensation conflicts in Salesforce.

A practical study about how to deal with:

* [Holdings](https://delpha.io/blog/account-hierarchy-finance-vs-sales/#holding-shell-lvmh),&#x20;
* [Foundations](https://delpha.io/blog/account-hierarchy-finance-vs-sales/#fortress-of-foundations-rolex-ikea),&#x20;
* [Joint Ventures](https://delpha.io/blog/account-hierarchy-finance-vs-sales/#joint-dilemma-sony-honda)
* [Franchises](https://delpha.io/blog/account-hierarchy-finance-vs-sales/#franchise-matrix-marriott)


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