Consider the following observations about what is not complete, consistent, or correct. 

• If there are multiple E-Business Suite database instances, no instance provides the complete business data. There are often inconsistencies among instances. The inconsistencies lead business users to conclude the data is incorrect and can’t be trusted. They often have external spreadsheets to fix the data and reconcile the differences among the instances.
• When there are multiple EBS instances, you usually find data is passed between them via interfaces, to synchronize data and couple business processes together.
• Some approaches to consolidating multiple instances leave out the transaction history, so the business users are left with “sunset” instances that contain all the history up to the point of consolidation. They may need to access these sunset instances to look up prior events and transactions. Thus the single consolidated instance is not complete.
• Even when there is only a single instance, there may be different charts of accounts, or different business rules employed by different parts of the organization. If the business users employ external reconciling spreadsheets because of these differences, the instance is not complete, consistent, or correct. 

This is what complete, consistent, and correct does mean. 

• Complete – All business data, including all history, is in one place, the database of record. There are no sunset instances. There are no spreadsheets for reconciliation or corrections. There are no interfaces or data flows between EBS instances.
• Consistent – Since the data is in one place, if it is used multiple times in the instance, it means the same thing everywhere. There is no “translation” to go from one instance to another or from one organization to another. If you are creating a report, consolidating financials, or developing a data warehouse query, you are comparing apples to apples. Standards are in place for abbreviations, naming conventions, and business processes such as payment terms, credit limits, and account numbers.
• Correct – Users rely on the accuracy of the information. There are clear data governance structures in place, as well as standards and processes to create, retrieve, update, and delete data. It is possible to audit the data and prove it is correct according to all the business rules.