Dimensions, members, and measures can all be nested in rows or columns in multiple ways. Nesting gives you a way to group items in the analysis.
Nesting dimensions or members in a row or column is useful when you want to see items grouped in a hierarchy. This will enable you to drill down or drill up on the nested items. Nested items can be deleted from an analysis by right clicking on the item in the overview area and selecting Delete from the context menu.