Background, findings, staffing, and budget are examples of functional headings.
Functional headings provide descriptions of broad subjects or tasks. They only give the viewers the report's summary; they don't give them enough context. Talking headings offer more descriptive headings that outline the document's content. Content is organized using headings and subheadings to help readers. A heading or subheading introduces the material that will follow at the top of a page or section. The main ideas and supplementary ideas in the paper are represented by headings and subheadings. They represent importance levels visually. Readers are helped to separate the essential points from the remainder of the text by differences in text format. Subheadings typically aren't as large or obvious as headings.
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