Finance and Operations is a virtual data source in CDS allowing full CRUD (Create, Read, Update, Delete) operations from CDS and Power Platform. By definition of virtual entities, the data for virtual entities do not reside in CDS but, it continues to reside in the application where it belongs. As a result, the CRUD operations that are enabled on the Finance and Operations entities by making them available in CDS as virtual entities allows for data operations from CDS and Power Platform on data that is residing in Finance and Operations, thereby allowing direct interaction without having to copy data between systems.All OData entities in Finance and Operations are available as virtual entities in CDS and thus also in the Power Platform. Makers are now able to build experiences in applications like Sales, Marketing, Customer Engagement etc. along-side with data directly from Finance and Operations with full CRUD capability. Power Portals can be used to build external facing web sites to enable collaboration scenarios for business processes in Finance and Operations.