Why would you flatten Parent Child Hierarchies?

[IraWatt]

I've been reading a few articles on flattening Parent Child Hierarchies with DAX and the PATH function. But I'm not sure on what is the use case for this?

[IraWatt]

Thanks @amitchandak, those articles realy cleared it up for me. 

[amitchandak · Accepted solution]

@IraWatt , refer if these two can help. or what specific thing can help

https://radacad.com/parsing-organizational-hierarchy-or-chart-of-accounts-in-power-bi-with-parent-ch...

https://radacad.com/dynamic-row-level-security-with-organizational-hierarchy-power-bi

[sarath_chandra]

can you please let me know this task possible in power bi or not?

input file structure

output requirement

@amitchandak  please help me out with your solution