Parent vs child flag


I'm wondering whether it is possible or not to write a formula to indicate whether a certain cell is a parent or a child. The sheet I'm working with only has 2 levels, and I'd like to create a column that is able to delineate the two.

My initial thought is something along the lines of =IF([Cell 1] = CHILDREN(), 1, 0) but this obviously returns an Invalid Operation error.

Is a formula like this even possible?


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