Incremental refresh is great in WORM situations. WORM stands for Write Once Read Many. (There is a variation to that called WORN.) Examples are industrial sensor data that will be captured once and will never change again.
In the business world, a frequent scenario is data that changes ever so slightly after it has been initially written. A simple example would be a transaction record that gets its transaction value corrected two weeks after it was originally written. A more extreme example would be the Sales Stage of an opportunity - that attribute goes through a whole lifecycle before settling down as won or lost.
This article proposes an approach how to handle the described data sources in a way that incremental refresh can be applied.
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