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Use Case for the BegBalance member in Data Management

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When configuring DM, there is a default period mapping that is created called "BegBalance" that references the last period of the prior year of the first year in the Years dimension. Ex. if the first year in the application is 2023, the BegBalance Period name will reference 12/31/2022 and "no year" for the Year Target. What would be a use case for this default setting?

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