A Dynodex record can be listed either by "Business" or by "Name". The line by which a record is listed is the "First Line". In records with both Name and Business, the "First Line" is one field, and the other field becomes the "Second Line". (If "First Line" is Business, then "Second Line" must be Name, and vice versa.)
"Second Line" is a field choice in the "Field Setup" dialog. This way you can control the position and formatting of the Second Line in printouts, whether it's Business or Name.