Dynamic and Store member Hierarchies

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Hi Experts,

Can you please explain difference between STORED Hierarchy vs DYNAMIC CALC Hierarchy. For an example,Lets say a fixed asset account hierarchy containing few FC Child accounts.What is the best method of designing the hierarchy. is it Design 1? or Design 2?

Design 1

FCCS_Long Term Assets (Dynamic Calc)

       -  Property Plant and Equipment (Dynamic Calc)

            -Child 1 (Never Share)

             -Child 2 (Never Share)

             -Child 3 (Never Share)

 

Design 2

FCCS_Long Term Assets (Dynamic Calc)

       -  Property Plant and Equipment (Store)

            -Child 1 (Store)

             -Child 2 (Store)

             -Child 3 (Store)

Thanks