IE-2: Data Migration Sequence | NetSuite Implementation Guide

Interactive Checklist

Data Migration Sequence Checklist

The master import order for NetSuite data migration. Following this sequence prevents 60-70% of import errors by ensuring referential integrity — never import transactions before the entities and items they reference exist.

55

Checklist Items

7

Phases

4

Tiers

🚨 The Golden Rule of Data Migration

Never import Transactional Data until 100% of your Master Data is validated. If NetSuite cannot match an invoice to an existing Customer ID, the import will fail. This is the single most common cause of migration failures.

Migration Dependency Flow

flowchart TB
    subgraph T1["Tier 1: Foundation"]
        A[Chart of Accounts]
        B[Currencies]
        C[Subsidiaries]
    end

    subgraph T2["Tier 2: Classifications"]
        D[Departments]
        E[Classes]
        F[Locations]
    end

    subgraph T3["Tier 3: Entities & Items"]
        G[Customers]
        H[Vendors]
        I[Employees]
        J[Items]
    end

    subgraph T4["Tier 4: Transactions"]
        K[Opening Balances]
        L[Open AR/AP]
        M[Inventory]
    end

    T1 --> T2 --> T3 --> T4

    style T1 fill:#dbeafe,stroke:#1e40af
    style T2 fill:#dcfce7,stroke:#166534
    style T3 fill:#fef3c7,stroke:#92400e
    style T4 fill:#ede9fe,stroke:#5b21b6

Phase 0 of 7

Pre-Import Data Hygiene

Clean and prepare your source data before any NetSuite import. Investing time here prevents 80% of import failures and post-migration cleanup.

🎯 The 'Garbage In, Garbage Out' Prevention Phase

Most migration failures stem from dirty source data, not NetSuite configuration. Complete these hygiene steps on your legacy export files before attempting any imports.

💡 Common Import Errors & Fixes

"Invalid entity reference" — The Customer/Vendor doesn't exist in the correct subsidiary. Import entities first.

"Record already exists" — Duplicate External ID. Switch Import Assistant from "Add" to "Update" mode, or dedupe your file.

"Invalid account reference" — You're posting directly to AR/AP control accounts. Use a clearing account with entity context instead.

Phase 1 of 7

Foundation Setup

Core system configuration that everything else depends on. Must be completed before any imports.

⚠️ OneWorld Consideration

If using OneWorld, subsidiary structure must be finalized before any data import. The OneWorld upgrade is irreversible — plan carefully.

Tier 1: Foundation Setup

Subsidiary hierarchy configured (OneWorld only) — Setup > Company > Subsidiaries. Define parent/child relationships, base currencies, and tax nexuses before any data import.
Currencies enabled and exchange rates set — Setup > Accounting > Currencies. Add all currencies, set base currency, configure automatic rate feeds if needed.
Fiscal calendar and accounting periods created — Setup > Accounting > Manage Accounting Periods. Create periods for historical data and at least 12 months forward.
Chart of Accounts imported/created — Setup > Accounting > Chart of Accounts. Map legacy accounts to NetSuite. Use External ID field for legacy reference.
Tax codes and tax schedules configured — Setup > Accounting > Tax Codes. Create before importing any taxable transactions or items.
Payment terms created — Setup > Accounting > Accounting Lists > Terms. Net 30, Net 60, Due on Receipt, etc. Required before customer/vendor import.

Phase 2 of 7

Classification Data

Segments and classifications that will be referenced on entities and transactions.

💡 External ID Best Practice

Always map your legacy system's unique ID to NetSuite's External ID field. This enables updates via CSV import later without creating duplicates.

Tier 2: Classification Data

Departments imported — Setup > Company > Departments. Supports hierarchy (parent/child). External ID = legacy Dept Code.
Classes imported — Setup > Company > Classes. Supports hierarchy. Common uses: product line, business unit, region.
Locations imported — Setup > Company > Locations. Critical for inventory. Include warehouses, stores, offices. Set 'Make Inventory Available' flag.
Custom segments created (if applicable) — Customization > Lists, Records & Fields > Custom Segments. Create before any imports that will use them.
Sales territories imported (if applicable) — Setup > Sales > Sales Territories. Create before importing customers with territory assignments.
Price levels created — Setup > Accounting > Accounting Lists > Price Level. Base Price, Wholesale, Retail, etc. Required before item pricing.

Phase 3 of 7

Entity Master Data

Customers, vendors, and employees. These must exist before any related transactions.

🎯 Data Cleansing First

Sort your Customer/Vendor list by name and address in Excel before import. Identify duplicates (e.g., "Acme Inc" vs "Acme, Inc."). Merge them in the legacy system or map to a single External ID. This reduces post-migration complications by 60-70%.

Tier 3: Entity Master Data

Customer categories created — Setup > Accounting > Accounting Lists > Customer Category. Create before customer import.
Customers imported — Lists > Relationships > Customers > Import. Include: Name, External ID, Terms, Currency, Address, Tax Exempt status.
Customer contacts imported (if separate) — Import after customers. Link via Customer External ID or Internal ID.
Vendor categories created — Setup > Accounting > Accounting Lists > Vendor Category.
Vendors imported — Lists > Relationships > Vendors > Import. Include: 1099 settings, payment terms, default expense account, bank details for EFT.
Employees created/imported — Lists > Employees > Import. Minimum: Name, Email, Supervisor (for approvals), Department. Avoid importing sensitive HR data.
Partners imported (if applicable) — Lists > Relationships > Partners. Sales reps, channel partners, referral sources.
Entity validation complete — Run saved searches to verify: No duplicate External IDs, all required fields populated, currency/subsidiary assignments correct.

Phase 4 of 7

Item Master Data

Products, services, and non-inventory items. Must be complete before any transactions referencing items.

⚠️ Item Type Cannot Be Changed

Once an item is created, its type (Inventory, Non-Inventory, Service, etc.) cannot be changed. Plan your item types carefully and validate before import.

Tier 3: Item Master Data

Units of Measure lists created — Setup > Accounting > Accounting Lists > Units of Measure. Create before items that use stock/purchase/sale units.
Item categories created — Setup > Accounting > Accounting Lists > Item Category.
Non-inventory and service items imported — Lists > Accounting > Items > Import. Import these first as they may be referenced by other items.
Inventory items imported (without quantities) — Import item records first. Do NOT include On Hand quantities — these come from inventory adjustment later.
Assembly/Kit items imported — Import AFTER component items exist. Include BOM (Bill of Materials) components.
Item pricing imported — Can be done via item import or separate pricing import. Include: Base Price, price level pricing, currency-specific pricing.
Item validation complete — Verify: No duplicate SKUs, correct costing method, income/COGS/asset accounts assigned, locations enabled.

Phase 5 of 7

Opening Balances

Trial balance and inventory opening quantities. This establishes the starting point in NetSuite.

Opening Balance Import Sequence

flowchart TB
    A[GL Trial Balance\nJournal Entry] --> B[Bank Balances\nReconciled]
    B --> C[Inventory Quantities\nAdjustment]
    C --> D[Fixed Asset Balances\nFAM Import]
    D --> E[Verify TB Ties\nto Legacy]

    style A fill:#dbeafe,stroke:#1e40af
    style B fill:#dcfce7,stroke:#166534
    style C fill:#fef3c7,stroke:#92400e
    style D fill:#ede9fe,stroke:#5b21b6
    style E fill:#f0fdf4,stroke:#10b981

Tier 4: Opening Balances

Legacy system closed and final TB extracted — Ensure all transactions are posted and periods are closed in legacy system.
GL Trial Balance journal entry created — Transactions > Financial > Make Journal Entries. Single JE dated as of cutover date. DR Assets, CR Liab/Equity.
Bank account balances reconciled — Match opening bank balances to bank statements. Document reconciling items.
Physical inventory count completed — Best practice: Count inventory at cutover. Use count as source for NetSuite opening quantities.
Inventory adjustment imported — Transactions > Inventory > Adjust Inventory (or CSV import). Sets opening quantities and costs by location.
Fixed assets imported to FAM (if applicable) — Import asset records with acquisition date, cost, accumulated depreciation. See Appendix M: FAM Deep Dive.
Prepaid expenses and deferred revenue loaded — Set up amortization schedules for prepaid items. Load deferred revenue balances.
Trial balance ties to legacy system — CRITICAL: Run TB in NetSuite, compare to legacy TB account-by-account. Resolve all variances before proceeding.

Phase 6 of 7

Open Transactions

Open AR, AP, and in-progress transactions. Use clearing account methodology to prevent double-counting.

🚨 Clearing Account Required

When importing open invoices/bills, you must use a clearing account — NOT the original revenue/expense accounts. This prevents double-counting since balances were already captured in the Trial Balance JE. See IE-3 and IE-4 for the complete 3-step methodology.

Open Transaction Import Sequence

flowchart TB
    A[Open AR Invoices\nwith Clearing] --> B[Open AP Bills\nwith Clearing]
    B --> C[Open Sales Orders\nfor Backlog]
    C --> D[Open Purchase Orders\nfor Receipts]
    D --> E[Reversing Entries\nZero Clearing]

    style A fill:#dbeafe,stroke:#1e40af
    style B fill:#dcfce7,stroke:#166534
    style C fill:#fef3c7,stroke:#92400e
    style D fill:#ede9fe,stroke:#5b21b6
    style E fill:#f0fdf4,stroke:#10b981

Quick Reference

Master Import Sequence

Complete import order with dependencies and navigation paths.

#	Record Type	Tier	Dependencies	Nav Path / Import
1	Subsidiaries	Tier 1	None (OneWorld only)	`Setup > Company > Subsidiaries`
2	Currencies	Tier 1	None	`Setup > Accounting > Currencies`
3	Chart of Accounts	Tier 1	Subsidiaries, Currencies	`Setup > Import/Export > Import CSV`
4	Departments	Tier 2	Subsidiaries (OW)	`Setup > Import/Export > Import CSV`
5	Classes	Tier 2	Subsidiaries (OW)	`Setup > Import/Export > Import CSV`
6	Locations	Tier 2	Subsidiaries (OW)	`Setup > Import/Export > Import CSV`
7	Payment Terms	Tier 2	None	`Setup > Accounting > Accounting Lists`
8	Customers	Tier 3	Subsidiaries, Terms, Currencies	`Setup > Import/Export > Import CSV`
9	Vendors	Tier 3	Subsidiaries, Terms, Currencies	`Setup > Import/Export > Import CSV`
10	Employees	Tier 3	Subsidiaries, Departments	`Setup > Import/Export > Import CSV`
11	Items (Non-Inventory)	Tier 3	Accounts, Subsidiaries	`Setup > Import/Export > Import CSV`
12	Items (Inventory)	Tier 3	Accounts, Locations, Subsidiaries	`Setup > Import/Export > Import CSV`
13	Items (Assembly)	Tier 3	Component Items	`Setup > Import/Export > Import CSV`
14	Trial Balance JE	Tier 4	Chart of Accounts	`Transactions > Financial > Make Journal`
15	Inventory Adjustment	Tier 4	Items, Locations	`Transactions > Inventory > Adjust Inventory`
16	Open Invoices	Tier 4	Customers, Items, Clearing Acct	`Setup > Import/Export > Import CSV`
17	Open Bills	Tier 4	Vendors, Items, Clearing Acct	`Setup > Import/Export > Import CSV`

Sources & References

Oracle NetSuite Help Center — Official documentation
Kimberlite Partners — Data migration best practices
Emerge Tech — Data migration guide
Acgile — Migration checklist
Paul Giese, OptimalData Consulting — Migration methodology insights