If and when there are many "partition" codes in a set, you're expected to create a "hierarchical" structure of subsets fanned out by as many as the "partition" codes as noted below:

　Business Office:｛BO-NO, BO-name, by location, by capital formation, ...｝[ R ]
　　｜
　　｜
　　× by location
　　｜
　　｜＿＿＿＿ subsidiary abroad
　　｜
　　｜
　　｜＿＿＿＿ domestic
　　　　　　　　　　　｜
　　　　　　　　　　　｜
　　　　　　　　　　　× by capital formation
　　　　　　　　　　　｜
　　　　　　　　　　　｜＿＿＿＿＿＿ affiliated company
　　　　　　　　　　　｜
　　　　　　　　　　　｜＿＿＿＿＿＿ joint capital

　A "hierarchical" structure of subsets represents a "inclusion relationship" (among subsets): a bigger includes a smaller.

　Among subsets, no "intersection (conjunction)" will ever be observed--there cannot be a person of both "man" and "woman."　There ARE, however, in "real" data, subsets between/among which a conjunction may be observed, I'll take the conjunction next time.