This document compares ETL (Extract, Transform, Load) and ELT (Extract, Load, Transform) processes. ETL transforms data before loading, offering greater control over data quality, making it suitable for traditional data warehousing and compliance-driven environments. ELT loads data first and transforms it within the target system, leveraging the power of modern data warehouses for faster performance and scalability. ELT is ideal for big data, real-time analytics, and cloud environments, with lower costs and greater flexibility.