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Management groups give you enterprise-grade management at a large scale, no matter what type of subscriptions you might have.
Management groups can be nested.
In Azure, subscriptions are a unit of management, billing, and scale. Similar to how resource groups are a way to logically organize resources, subscriptions allow you to logically organize your resource groups and facilitate billing.
Resource groups are simply groupings of resources. When you create a resource, you’re required to place it into a resource group.
Resource groups can't be nested, meaning you can’t put resource group B inside of resource group A.
A resource is the basic building block of Azure. Anything you create, provision, deploy, etc. is a resource.