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  • Bruno Antonio thinks this is interesting:

If the budget amount for a given budget line and account is modified during the year, an additional row is added to the budget fact table representing the net change. For example, if the original budget were $200,000, you might have another row in June for a $40,000 increase and then another in October for a negative $25,000 as you tighten your belt going into year-end.

From

Cover of The Data Warehouse Toolkit: The Definitive Guide to Dimensional Modeling, 3rd Edition

Note

Cada linha representa uma correção do budget.