Sonal: Unfortunately I don't think you can "safely" move a department across entities. You may want to ask Support for verification, but I know with r12 and the major design work that was done on the FOS (financial organizational structure), it is somewhat inflexible so that it keeps financials in-check. You can move departments around within a given Entity, but not across. I would advise against changing the Entity directly in the database, because honestly there are sooooooo many tables, views, stored procs etc. that have Entity and departments tied together that you are probably guaranteed to break something along the line. :) We have the Investment Financials ad-hoc Business Objects universe and as I was digging around in it trying to figure out where something was coming from, I got a first hand look at the ENORMOUS complexity of these financial tables and their linkages to other tables. So I would drop a note to Support and see what they recommend as to next steps!! :-)