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I would like to help some people understand SAP ERP7 by asking questions and providing answers on regular basis every week so please follow me if you 're interested to learn SAP ERP7.
To copy an existing company from the list is a better approach because this will allow you to copy all the properties required necessary for creation of a company. Time saving, safe and rational approach.
It is better to create company code from scratch to customize all your company details. However, copying existing company code is time saving and more easier.