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Источник: http://blogs.msdn.com/b/dynamicscpm/...-reporter.aspx
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Reporting Tree Definitions in Management Reporter provide you with the ability to define your reporting structure according to your organization. Defining the structure is done through the use of companies and dimensions. At times, your structure needs to be modeled more precisely or your chart of accounts may not reflect how you want to report. This is where the Split Segments feature can be beneficial.

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Источник: http://blogs.msdn.com/b/dynamicscpm/...-reporter.aspx