A record in Financial Management holds the data for all base periods for a given intersection of dimension members. A subcube is a collection of records that all belong to the same Entity, Scenario, Year, and Value (currency). Within a subcube there are a minimum of 4 dimensions: Account, ICP and Customs. An FM application needs a minimum of two custom dimensions. There is no upper limit on the number of custom dimensions. Because the subcube is a natural unit of data for the purposes of consolidation, data movement and processing are carried out on a subcube basis in many places in Financial Management.