The combination of a department > category > sub-category is called an "analytics grouping" in MRG. The department is the "top level", category is "mid level", and sub-category is "low level". You can use this information to gain insight into sales.
By default, MRG has around 2,000 analytics groupings built in, but you can create your own by clicking on the department, category, or sub-category fields on any of the data entry forms for sales/inventory. The first option in the dropdown will say "Add new department/category/sub-category" -- if you click this, you'll be able to create a new analytics grouping.
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