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1. You wish to translate a value held in the data source into business terminology. For example if male and female are stored as M and F you may want to translate these into 'Male' and 'Female'‘Male’ and ‘Female’
2. If you wish to apply customised sorting to a field. For example: data returned in a query is usually displayed in Alpha / Numeric sort order. If your result set included: Admin Staff, Managers and Executive Management your report may look like this:

   Admin Staff	500
   Executive Management	10
   Management	50

   Hierarchically your data may actually need to be displayed in the following way:

   Executive Management	10
   Management	50
   Admin Staff	500

   This can be achieved by creating reference codes for the values and assigning a sort order to those codes.

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