Field help (ADIE) 

An analytical axis is defined by a code of 3 characters. It corresponds to a particular subdivision of the enterprise for analytical purposes. In fact for a given axis, it is possible to associate a chart of analytical dimensions.

There are 1 to 9 analytical axis available in a given accounting reference as well as a chart of accounts (often called a chart of natures).

A company can use 1 to 9 accounting references (some analytical, some not). The analytical references can share the analytical charts or use different ones. It is the accounting template that defines the combination of references used by a group of companies.