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Power BI
The worst place to do it is on the visual level in every report because you're going to have problems trying to understand what the thing is if it's not named exactly the same way. My thought is to keep the changes at the end of the ETL process. And this allows all reports to use the same business name versus renaming. As soon as you remove that one report to one file mentality and start thinking about common data models and reusable content, I think this story changes a little bit.