A data-processing apparatus is provided. The data-processing apparatus creates and dynamically maintains relationships between operational data and output data. The data-processing apparatus has first line items for storing operational data. The first line items have operational attributes and at least one treatment attribute. The treatment attribute specifies qualifiers used to create qualified operational data. Impact attributes specify destinations for the qualified operational data in a set of second line items which is arranged to hold the output data. The data-processing apparatus is particularly suited to use as a business planning tool.
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