The document discusses the file system structure of an Oracle Applications Release 11i system. It describes the key top-level directories that are located on the database and application servers, including the DATA, DB, ORA, APPL, and COMN directories. The DATA directory contains the database files, while the DB and ORA directories contain the various Oracle home directories for the different product versions. The APPL directory stores the Oracle Applications files and subdirectories for each product.