Members of a dimension with hierarchies are at the same level if, within their hierarchy, they have the same maximum number of descendants in any single path below. For example, in an Accounts dimension which consists of general ledger accounts, all of the detail accounts are Level 0 members. The accounts one level higher are Level 1, their parents are Level 2, etc. It can happen that a parent has two or more children which are different levels, in which case the parent's level is defined as one higher than the level of the child with the highest level.
Related Terms: Hierarchical Generation
from OLAP Glossary, 1995