Niten,
If the dimension table have chars whose relation is m:n and not 1:n, then the dimension tables will have more records. Suppose you take a document number, assume that lakhs of documents are created everyday. Then the dimension obviously increases. If some other chars are there with document number the dimension table size iincreases gradually which is not good for performance.
In such a case, you make document number as a line item dimension.
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