Recently James Crowter wrote an excellent article about table extensions and how they affect performance. In short, table extensions are great for flexibility and ease of development, but performance decreases when the number of table extensions is adding up. Especially when table extensions are used for hot tables. With hot tables I mean tables that are used often, like Item, Customer, Sales Line, Item Ledger Entry, etc.
Source : Kauffmann @ Dynamics 365 Business Central
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