Should Leaf Nodes in Chart of Accounts/GL Hierarchy have the same Depth?

Summary:

We have a ragged Hierarchy - Leaf Nodes will usually be at a depth of 6 from the Top Level (TOTAL), and will be specified at a Depth of 31.

However, there are some legs where the Leaf is at a higher level in the structure.

Should all Leaf Nodes attract a value depth of 31?

Or can they attract a higher level designation based on their position to the parent (ie 1 level below)

Content (required):

Using the ChartofAccountsSegmentValuesandHierarchiesImportTemplate, the Hierarchy can be constructed thus - image of Hierarchy and resultant csv outputs

Version (include the version you are using, if applicable):