Step 1. Export SQL result in to an csv file Step 2. Report Validation ( Through Excel ) ------------- The lifeline for any business intelligence solution is the process called extract, transform, and load (ETL). According to a recent survey by The Data Warehousing Institute (TDWI), ETL design and development work consumes 60 to 80 percent of the resources of an entire BI project. Selecting an ETL solution that fits your needs is an essential first step in building a successful data warehouse.