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As a specialist, if I want to build a report or view of financial transactions that were done by a user, then the only way to do it is to: join m_savings_account_transaction table (or m_loan_transaction table) with the m_portfolio_command_source table. This kind of views/reports are important for features like Teller Cash Management. And it is import to optimize these views/reports for performance.
This join could be slow on performance due to the volume of entries in the m_portfolio_command_source table.
It is better to add the following columns in the transaction tables: m_savings_account_transaction.appuser_id m_loan_transaction.appuser_id
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