Use the objects as the second level
Each core already carries its objects — Finance, Supply Chain, Partners and Compliance under the Business Core; Brand Identity and Brand Narrative under the Brand Core. They work well as subfolders because they are named already, they are reasonably exclusive of one another, and they were derived from the business rather than from the filing problem.
- Create only the objects you hold material for; empty folders teach people to ignore the structure.
- Add objects as the business grows rather than building the full set in advance.
- Where two levels are not enough, the framework continues downwards — Module, Component, Element, Attribute — so a deeper tree still follows one principle of division rather than improvising a new one.