When you create a new company and restrict access, it should not allow lower level users (i.e. users who haven't been given access rights) to see the listed companies they do not have access to. Further it should not allow the lower level user to see the divisions attached to the company. Currently in the 2011 version the lower level user (those who to not have access rights) can expand the company to see all divisions even though they do not have access rights. It is my feeling this should not be allowed if they do not have access rights to the record.