Gravity: Why are there two cubes for cash flow?

The Cash Flow statement consists of two parts:

1. Cash flows statement
2. Reconciliation of Operating Activities

Both parts are mapped using the same data file rows.

However, the system restricts each account to be linked only once within a cube. This is done to prevent double mapping, ensuring the same account isn’t used in multiple places in the statement, which could cause the statement to imbalance.

For the Cash Flow statement, the same accounts or line items appear in both parts. For example, the "Accounts Payable" line from the PF cube appears under "Cash Paid to Suppliers" in the Operating Activities section, and again as "Increase/Decrease in Accounts Payable" in the Reconciliation section.

To accommodate this, two different cubes are used—one for the main Cash Flow statement and another for the Reconciliation section. This ensures that the same accounts can be included in both parts without violating the system’s mapping rules.