Dustin Ryan has part one of a two-part series on data warehouse design best practices:
2. Store additive measures in the data warehouse.
The best type of measures to store in the data warehouse are those measures that can be fully aggregated. A measure that can be fully aggregated is a measure that can be summarized by any dimension or all dimensions and still remain meaningful. For instance, a Sales Amount measure can be summarized by Product, Date, Geography, etc. and still provide valuable insight for the customer.
Measures that cannot be fully aggregated, such as ratios or other percentage type calculations should be handled in the semantic model or the reporting tool. For example, a measure such as Percentage Profit Margin stored in a table cannot be properly aggregated. A better option would be to store the additive measures that are the base for the Percentage Profit Margin, such as Revenue, Cost, Margin, etc. These base measures can be used to calculate the ratio in a query, semantic model, or reporting tool.
The first five tips are non-controverisal and act as a good baseline for understanding warehousing with SQL Server. Do check it out.