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Export/Import Planning Unit Hierarchies-What is the easiest way to convert to excel then back to exp

Currently going to Administration, approvals, file based import/export.
I'm exporting an approval file with a long list of users, I want to amend and import back in.

The exported file is in .exp format. What is the easiest way to covert to excel, update, and then convert back to .exp?

https://docs.oracle.com/en/applications/enterprise-performance-management/11.2/pstdi/ph_imp.html

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