CFIHOS identifies a plant as plant code, which is the highest level within your site to describe a certain function. The plant code is split out into units, and units are broken down into tags to describe the lowest level of function.
The plant code from CFIHOS does not have a strict mapping to SPFPlant in the SDx data model. As explained in Plant Breakdown Model, you must choose which one of the two SDx setups to apply to your site setup:
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Hexagon default: Site-SPFPlant-Area-Unit
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Cross-Plant interaction: Site-SPFPlant-Plant-Unit
The CFIHOS PBS definition does not include a Functional Area between plants and units. Therefore, the following is applicable:
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Hexagon Default: The area that a tag belongs to is typically determined based on the combination of plant code and unit when tags are handed over by the contractors.
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Cross-plant interaction: Since areas are setup as your plant codes, the PBS is in sync with CFIHOS. The SPFPlant is reduced to representing a configuration, which holds all your plant codes and their units.