The Multi-Dimension Reclassification Construct

The Multi-Dimension Reclassification Construct: Fixing the “Where,” Not the “What”

Sometimes it’s not the numbers that are wrong — it’s where they live.

The Multi-Dimension Reclassification Construct is about moving values between dimensions — accounts, departments, or entities — so that financial reporting accurately reflects how the business actually operates.

A simple example: salaries booked under Customer Support might really belong in Cost of Goods Sold. The total expense doesn’t change, but reclassifying it ensures your margins and departmental P&L stay accurate.

Why It Matters

Real-world data is messy.
People code transactions inconsistently. Organizations evolve faster than their accounting hierarchies.
Without a way to reclassify dynamically, your reporting logic starts drifting from business reality.

Reclassification solves that by realigning values without rewriting the model or corrupting history. It’s a small adjustment on paper — but a critical one for keeping your reports clean, traceable, and consistent across periods.

Multi-Dimensional Context

In practice, reclassification rarely happens in just one place.
You might need to shift across multiple dimensions — for example:

• Moving a cost between entities after a legal reorg.

• Reallocating shared services across departments.

• Reclassifying a revenue stream between product lines.

The ability to move data fluidly while retaining audit visibility is what separates a spreadsheet adjustment from a true planning system capability.

Implementation in Pigment

Pigment makes multi-dimension reclassification seamless.
Rather than manually editing source data, you can:

• Apply rule-based mappings across any combination of dimensions.

• Audit and reverse changes without losing data lineage.

• Adapt to restructures or reorgs without rebuilding the model.

That means your FP&A team can realign structures in hours, not weeks — and always know why values changed, not just that they did.

The Broader Framework

While not an algorithmic construct like ramping or roll-forwards, Multi-Dimension Reclassification remains a core part of Bright Point’s Planning Constructs framework.
It’s what keeps every other construct — from allocations to roll-forwards — grounded in accurate, dimensional data.

Bright Point’s Perspective

At Bright Point, we view reclassification as a data-governance construct, not a cleanup exercise.
It’s what allows finance to evolve at the same pace as the business — adjusting structure without losing control of logic or lineage.