List columns or Site columns in SharePoint?

We have two (2) types of columns in SharePoint: List Columns Site Columns One is created at the List/Library level (list columns), and the other one at the Site level (site columns). From a functionality perspective, they do the exact same thing. From a “re-usability” perspective… not so much… The only difference between the two, Site Columns are “shared” between sites, but only hierarchically. See that as crescendo 🙂