In 2001, the Linux Foundation started the Linux Standard Base Project (LSB). Based on the POSIX specification, they created a project to develop and promote a set of open standards to increase compatibility among Linux distributions and enable software applications to run on any compliant system.
The Filesystem Hierarchy Standard (FHS) is a part of this project and defines the directory structure and directory contents. Of course, there are still some minor differences between distributions regarding the directory structure, but even on distributions that are not willing to fully support the LSB such as Debian, the directory structure follows the FHS standard.
The following screenshots are taken from a CentOS system, ...
