A heading is used to provide Hierarchical information about other information. Headings can emphasize or tell people what information is where, such as a title or subtitle or topic at the top or beginning of a paragraph or letter or chapter. Headings are used in Wiki , HTML , and other markup languages.
In Navigation , a heading is the Direction a person or vehicle is facing or pointing; note that in sea and air travel this may not correspond exactly with the direction in which the vehicle is travelling.
In some Mining jargon, a heading is a communication tunnel which is being extended in a given direction.