Cross-company indexes might be required to optimize cross-company oData queries. Or other cross-company X++ queries.
By default, for company-specific tables (SaveDataPerCompany=Yes), DataAreaId is always included in the index at the beginning. Like, for example, PurchTable PurchIdx index structure from MS SQL Server Management Studio:

Such indexes will NOT work for cross-company queries.
Sometimes it is required to optimize the performance of cross-company queries to company-specific tables. For example, to optimize cross-company oData queries.
To accomplish this, you need to add the DataAreaId field explicitly to your index at the end and set the property Included Column to Yes.

From MS SQL Server Management Studio:

DataAreaId field appears in the Included columns, and this index will be used by SQL Server for cross-company queries:

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