Use of legal entity in R12 for Payables and purchasing

 All,

We are in the process of reimplementing R12 version from the existing 11.0.3 version. We have decided to go with the following organization structure

One Ledger- One LE- One OU. The Multiple LE's are being stored as BSV's in the ledger.

Is there an advantage in terms of functionality what Oracle offers in terms of creating multiple Legal entities instead of one and assigning BSV's to the individual legal entities- the structure we are envisaging is as below

One Ledger- Multiple LE's- one OU. The BSV's are assigned to the individual LE's. SOme of the major modules we are implementing is GL,AP,CM,PO etc.