
The first is deduplication. The same customer recorded several times under different spellings is common, and if it is not resolved before migration the same mess simply moves into the new system.
The second is date and currency formats. In hand-kept spreadsheets these are usually inconsistent, and migrating them directly breaks reports.
The third is the archive decision: which records go into the live system and which into a read-only archive should be settled before migration starts.
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