Simple category set-up question?

When setting up new categories I have a question about non conflicting category names.

I have categories I need to set-up with the same names, but different types.

EXAMPLE:

Here’s what I am looking to do.

Main category (really just a holder category)

Category ABC

Sub Category – A
– B
– C

Category XYZ

Sub Category – A
– B
– C

Can I do this without running into troubles?
Or do I need to do it this way?

Category ABC

Sub Category name – A – ABC
– B – ABC
– C – ABC

Category XYZ

Sub Category name – A – XYZ
– B – XYZ
– C – XYZ

Hope my explanation was clear.

Pleas advise if possible.

Thank you,

Nimo1