Explanation
A business partner master record for a supplier is a central data record that contains information about the general data, accounting data, and purchasing data for a supplier. You must maintain a business partner master record for a supplier at the following organizational levels:
Client, which is the highest level in the SAP system hierarchy and contains data that is valid for all organizational units.
Purchasing organization, which is an organizational unit that is responsible for procuring materials or services for one or more plants and negotiating prices and conditions with vendors.
Company code, which is the smallest organizational unit for which a complete self-contained set of accounts can be drawn up. References: SAP S/4HANA Sourcing and Procurement | SAP Learning, Course S4500, Unit 1, Lesson 1.