Data elements in the two databases may appear to be the same data, but may in fact have a different meaning or connotation. Fields such as Cumulative GPA or Student Account Balance may have the same description, but contain different information. Resolution can involve review of the application code that creates the data to determine if the elements are the same. This issue needs to be dealt with in the implementation of any new system solutions, whether building or buying, when the new database structures are different from the old ones.