To merge two or more financial dimensions use this script.
DimensionDefaultingService::serviceCreateLedgerDimension(ledgerDimension,customerDefaultDimension);
You can merge more than 2 dimension, infact you case specify some default dimensions to merge
More details and a real case implemetation detail on: http://community.dynamics.com/ax/b/dynamicsaxconcoction/archive/2014/07/25/ax-2012-merge-ledger-and-financial-dimensions-using-x-code.aspx
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