It is good for choosing the
right layer.
For best customer development we can go
ahead with VAR. For this we must have VAR code from Microsoft.
| 
Layer | 
Description | 
| 
USR | 
The user layer is for user modifications, such as reports. | 
| 
CUS | 
The customer layer is for modifications that are specific
  to a company. | 
| 
VAR | 
Value Added Resellers (VAR) can make modifications or new
  developments to the VAR layer as specified by the customers or as a strategy
  of creating an industry specific solution. | 
| 
ISV | 
When an Independent Software Vendor (ISV) creates their
  own solution, their modifications are saved in the ISV layer. | 
| 
SLN | 
The solution layer is used by distributors to implement
  vertical partner solutions. | 
| 
FPK | 
The FPK layer is an application object patch layer
  reserved by Microsoft for future patching or other updates. For more
  information, see Patch Layers. | 
| 
GLS | 
When the application is modified to match country or
  region specific legal demands, these modifications are saved in the GLS
  layer.  Note 
The GLS layer is consolidated into the SYS layer in
  Microsoft Dynamics AX 2012 R3. | 
| 
SYS | 
The standard application is implemented at the lowest
  level, the SYS layer. The application objects in the standard application can
  never be deleted. | 
Please refer this link https://msdn.microsoft.com/en-us/library/aa851164.aspx
 
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