@luquimbo/bi-superpowers 1.0.0

package/library/examples/finance-reporting/data-model.md

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+# Finance Reporting - Data Model
+
+Complete table definitions for the financial reporting star schema.
+
+---
+
+## Fact Table
+
+### FactFinancials
+
+| Column | Data Type | Description |
+|--------|-----------|-------------|
+| FinancialKey | Integer | Surrogate primary key |
+| DateKey | Text | FK to DimDate (YYYYMMDD) |
+| AccountKey | Integer | FK to DimAccount |
+| CostCenterKey | Integer | FK to DimCostCenter |
+| ScenarioKey | Integer | FK to DimScenario |
+| Amount | Currency | Transaction amount (natural sign) |
+
+**Grain:** One row per Account, Cost Center, Scenario, Period combination.
+
+**Note:** Amount is stored in natural sign (positive for debits, negative for credits as recorded). Use DimAccount[NaturalSign] to flip for reporting.
+
+**Relationships:**
+- FactFinancials[DateKey] → DimDate[DateKey] (Many:1)
+- FactFinancials[AccountKey] → DimAccount[AccountKey] (Many:1)
+- FactFinancials[CostCenterKey] → DimCostCenter[CostCenterKey] (Many:1)
+- FactFinancials[ScenarioKey] → DimScenario[ScenarioKey] (Many:1)
+
+---
+
+## Dimension Tables
+
+### DimDate
+
+| Column | Data Type | Description | Example |
+|--------|-----------|-------------|---------|
+| DateKey | Text | Primary key (YYYYMMDD) | "20240131" |
+| Date | Date | Full date | 2024-01-31 |
+| Year | Integer | Calendar year | 2024 |
+| Month | Integer | Calendar month | 1 |
+| MonthName | Text | Month name | "January" |
+| Quarter | Text | Calendar quarter | "Q1" |
+| FiscalYear | Integer | Fiscal year | 2024 |
+| FiscalPeriod | Integer | Fiscal period (1-12) | 7 |
+| FiscalPeriodName | Text | Fiscal period label | "FY24-P07" |
+| FiscalQuarter | Text | Fiscal quarter | "FY24-Q3" |
+| FiscalYearStart | Date | First day of fiscal year | 2023-07-01 |
+| FiscalYearEnd | Date | Last day of fiscal year | 2024-06-30 |
+| IsCurrentPeriod | Boolean | Current reporting period | TRUE |
+| IsYTD | Boolean | Within current YTD | TRUE |
+| DaysInMonth | Integer | Days in month | 31 |
+| IsMonthEnd | Boolean | Last day of month | TRUE |
+
+**Notes:**
+- Assumes July fiscal year start (adjust for your organization)
+- Mark as Date Table in Power BI
+- Sort MonthName by Month
+
+---
+
+### DimAccount
+
+| Column | Data Type | Description | Example |
+|--------|-----------|-------------|---------|
+| AccountKey | Integer | Surrogate PK | 1001 |
+| AccountCode | Text | GL account code | "4010" |
+| AccountName | Text | Account name | "Product Revenue" |
+| AccountType | Text | Account classification | "Revenue" |
+| AccountGroup | Text | Grouping level | "Net Revenue" |
+| AccountSubGroup | Text | Sub-grouping | "Product Sales" |
+| FinancialStmt | Text | Statement type | "Income Statement" |
+| NaturalSign | Integer | Sign multiplier | 1 or -1 |
+| SortOrder | Integer | Display order | 100 |
+| Level | Integer | Hierarchy level | 3 |
+| IsDetail | Boolean | Lowest level | TRUE |
+| ParentAccountKey | Integer | Parent for hierarchy | 1000 |
+
+**Account Types:**
+
+| AccountType | FinancialStmt | NaturalSign | SortOrder Range |
+|-------------|---------------|-------------|-----------------|
+| Revenue | Income Statement | -1 | 100-199 |
+| COGS | Income Statement | 1 | 200-299 |
+| OpEx | Income Statement | 1 | 300-499 |
+| OtherIncome | Income Statement | -1 | 500-549 |
+| OtherExpense | Income Statement | 1 | 550-599 |
+| Tax | Income Statement | 1 | 600-699 |
+| Asset | Balance Sheet | 1 | 700-799 |
+| Liability | Balance Sheet | -1 | 800-849 |
+| Equity | Balance Sheet | -1 | 850-899 |
+
+**NaturalSign Logic:**
+- Revenue/Income: Stored as negative (credit), display as positive → NaturalSign = -1
+- Expenses: Stored as positive (debit), display as positive → NaturalSign = 1
+- Assets: Stored as positive (debit), display as positive → NaturalSign = 1
+- Liabilities/Equity: Stored as negative (credit), display as positive → NaturalSign = -1
+
+**Hierarchies:**
+- AccountType > AccountGroup > AccountSubGroup > AccountName
+
+---
+
+### DimCostCenter
+
+| Column | Data Type | Description | Example |
+|--------|-----------|-------------|---------|
+| CostCenterKey | Integer | Surrogate PK | 501 |
+| CostCenterCode | Text | Business key | "CC-MKTG-001" |
+| CostCenterName | Text | Name | "Marketing - Digital" |
+| Department | Text | Department | "Marketing" |
+| Division | Text | Division | "Commercial" |
+| Region | Text | Geographic region | "North America" |
+| Manager | Text | Responsible manager | "Jane Smith" |
+| IsActive | Boolean | Currently active | TRUE |
+
+**Hierarchies:**
+- Division > Department > CostCenterName
+- Region > CostCenterName
+
+---
+
+### DimScenario
+
+| Column | Data Type | Description | Example |
+|--------|-----------|-------------|---------|
+| ScenarioKey | Integer | Surrogate PK | 1 |
+| ScenarioName | Text | Scenario name | "Actual" |
+| ScenarioType | Text | Type classification | "Actual" |
+| ScenarioYear | Integer | Applicable year | 2024 |
+| Version | Text | Version identifier | "v1.0" |
+| IsActual | Boolean | Actual data flag | TRUE |
+| IsBudget | Boolean | Budget data flag | FALSE |
+| IsForecast | Boolean | Forecast data flag | FALSE |
+| IsActive | Boolean | Currently active | TRUE |
+| EffectiveDate | Date | When scenario applies | 2024-01-01 |
+| Description | Text | Scenario notes | "FY24 Actual Results" |
+
+**Standard Scenarios:**
+
+| ScenarioName | ScenarioType | IsActual | IsBudget | IsForecast |
+|--------------|--------------|----------|----------|------------|
+| Actual | Actual | TRUE | FALSE | FALSE |
+| Budget | Budget | FALSE | TRUE | FALSE |
+| Forecast Q1 | Forecast | FALSE | FALSE | TRUE |
+| Forecast Q2 | Forecast | FALSE | FALSE | TRUE |
+| Prior Year Actual | Actual | TRUE | FALSE | FALSE |
+| Stretch Target | Budget | FALSE | TRUE | FALSE |
+
+---
+
+## Sample Data
+
+### DimAccount (Selected Rows)
+
+| AccountKey | AccountCode | AccountName | AccountType | AccountGroup | NaturalSign | SortOrder |
+|------------|-------------|-------------|-------------|--------------|-------------|-----------|
+| 100 | 4000 | Net Revenue | Revenue | Net Revenue | -1 | 100 |
+| 101 | 4010 | Product Revenue | Revenue | Net Revenue | -1 | 110 |
+| 102 | 4020 | Service Revenue | Revenue | Net Revenue | -1 | 120 |
+| 200 | 5000 | Cost of Goods Sold | COGS | COGS | 1 | 200 |
+| 201 | 5010 | Materials | COGS | COGS | 1 | 210 |
+| 202 | 5020 | Direct Labor | COGS | COGS | 1 | 220 |
+| 300 | 6000 | Operating Expenses | OpEx | SG&A | 1 | 300 |
+| 301 | 6100 | Salaries & Wages | OpEx | Personnel | 1 | 310 |
+| 302 | 6200 | Rent & Facilities | OpEx | Occupancy | 1 | 320 |
+| 303 | 6300 | Marketing | OpEx | Marketing | 1 | 330 |
+
+### FactFinancials (Sample)
+
+| FinancialKey | DateKey | AccountKey | CostCenterKey | ScenarioKey | Amount |
+|--------------|---------|------------|---------------|-------------|--------|
+| 1 | 20240131 | 101 | 501 | 1 | -150000 |
+| 2 | 20240131 | 101 | 501 | 2 | -145000 |
+| 3 | 20240131 | 201 | 501 | 1 | 45000 |
+| 4 | 20240131 | 301 | 502 | 1 | 25000 |
+| 5 | 20240131 | 303 | 503 | 1 | 18000 |
+
+---
+
+## Calculated Columns
+
+### Display Amount (with sign correction)
+
+```dax
+// Add to FactFinancials or use in measures
+Display Amount =
+FactFinancials[Amount] * RELATED(DimAccount[NaturalSign])
+```
+
+### Account Path (for hierarchy)
+
+```dax
+// Add to DimAccount
+Account Path =
+VAR _Path =
+    PATH(DimAccount[AccountKey], DimAccount[ParentAccountKey])
+RETURN
+    _Path
+```
+
+---
+
+## Relationship Diagram
+
+```
+DimDate[DateKey] ─────────────────────────────────┐
+                                                  │
+DimAccount[AccountKey] ────────────────────────┐  │
+                                               │  │
+DimCostCenter[CostCenterKey] ────────────────┐ │  │
+                                             │ │  │
+DimScenario[ScenarioKey] ──────────────────┐ │ │  │
+                                           │ │ │  │
+                                           ▼ ▼ ▼  ▼
+                                       ┌────────────┐
+                                       │FactFinance │
+                                       └────────────┘
+
+All relationships: Many-to-One, Single direction
+```
+
+---
+
+## Power Query Notes
+
+### Loading GL Data
+
+```m
+let
+    Source = Sql.Database("server", "FinanceDB"),
+    GL = Source{[Schema="dbo", Item="GeneralLedger"]}[Data],
+
+    // Filter to relevant periods
+    Filtered = Table.SelectRows(GL, each
+        [PostingDate] >= #date(2022, 1, 1)
+    ),
+
+    // Map to dimension keys
+    WithKeys = Table.AddColumn(
+        Table.AddColumn(
+            Table.AddColumn(Filtered,
+                "DateKey", each Date.ToText([PostingDate], "yyyyMMdd")
+            ),
+            "AccountKey", each [GLAccountID]
+        ),
+        "CostCenterKey", each [CostCenterID]
+    ),
+
+    // Aggregate to grain
+    Grouped = Table.Group(WithKeys,
+        {"DateKey", "AccountKey", "CostCenterKey", "ScenarioKey"},
+        {{"Amount", each List.Sum([Amount]), Currency.Type}}
+    )
+in
+    Grouped
+```
+
+---
+
+## Performance Tips
+
+1. **Pre-aggregate** - Financial data should be at period/account grain, not transaction detail
+2. **Use integer keys** - Faster joins than text account codes
+3. **Filter early** - Apply date filters in Power Query
+4. **Partition by year** - For large datasets, enable incremental refresh
+5. **Avoid calculated columns** - Use measures with NaturalSign instead