Moving existing records into a new system with their meaning intact — mapping fields, cleaning duplicates, and reconciling what the old system allowed but the new one does not.
It is where replacement projects actually fail. The new product can be finished and still unusable because balances do not reconcile or history did not come across.
We migrate in rehearsed dry runs against production copies, reconcile totals and record counts before cutover, and keep a tested rollback path for the switch-over itself.