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Hierarchy Flat file preparation issue with compounding attribute


For testing purpose, i have to upload Custom Cost element hierarchy through flat file

please note cost element is compounding with Controlling Area.

Please let me know how can i prepare flat file for Cost Element hierarchy since Cost element is compounding with Controlling Area. Should i combine Cost Element with Controlling Area in flat file. like Cost Element 1001 , Controlling Area CA then i should use CA1001 when i place Cost element in flat file

i need to upload data for Cost element hierarchy as below

Segment(Root) --> Business Unit --> Cost Element Group 1--> Cost element Group 2-->Cost Element Group 3--> Cost Element Group 4 --> Cost Element Group 5--> Cost Element



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