Groups are for organizing the transformation of objects.
Layers are for organizing the visibility of objects.
Use letters to designate a different variation of a thing.
Use numbers for the versions of files and increments of instances of an object.
File name examples:
scene_file_A_001.ma
scene_file_A_002.ma
scene_file_B_001.ma
Object name examples:
tuft_A_001
tuft_A_002
tuft_B_001