What is an ETL plan that Ralph Kimball identifies from the 34 Subsystems that emphasize the most important within an organization. Solution The Extract-Transform-Load (ETL) system, that Ralph Kimball identifies from the 34 subsytems that emphasize the most important within an organization, is often estimated to consume 70 percent of the time and effort of building a data warehouse. But there hasn\'t been enough careful thinking about just why the ETL system is so complex and resource intensive.I think Everyone understands the three letters: You get the data out of its original source location (E), you do something to it (T), and then you load it (L) into a final set of tables for the users to query.The Ralph Kimball Group has been exposed to hundreds of successful data warehouses. Careful study of these successes has revealed a set of extract, transformation, and load (ETL) best practices. .