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this video is for accountants or anybody who presents financial statements using excel if you download monthly balances from an accounting or erp system and import it into excels data model then you might end up with financial statements built using cube value functions that look something like this this is a simple balance sheet and income statement dont pay too much attention to the numbers theyre made up and dont look for any compliance with any particular accounting standards or rules you might have a time dimension in your data model that has your months in it but also has quarters and years so you may decide you want to produce quarterly financial statements something along these lines and you can do this by copying one of the columns and changing the column header the problem that you run into is that while your revenues are correct the sum of the three months your balance sheet items are not they again are the sum of the three months whereas you want them to be just the mar