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Often when working with Rails applications, you need to import data from other sources. A common source is an excel spreadsheet. A simple import consists of reading each line in the spreadsheet and creating a record in the database for each line. You could do this is a small Ruby script with SQL, you wouldn't need Rails. But sometimes the import is more complicated. For example, you may want to run your application validation logic on each record. Also, maybe you need to create associated record for each row.