Link between inventory organization and ledger. in R12

Link between inventory organization and ledger.

1)In the organization form we link the Primary Ledger,Legal Entity,OU attached to a inventory organization using the accounting information option.

2)In the accounting setup manager page.
under the legal entity tab after querying the LE and clicking on view details we see the establishment tab.

In the establishment tab after clicking on view details we get Associated Business enties tab.
Under Associated Business entities tab we have the link for inventoy organizations.

what is the difference between these 2 link of inventory organization with Leger/Legal entity.