A system and method for directing a data processing system to incrementally process a base table and a materialized view, wherein the materialized view is associated with the base table, and both are stored in the system, is disclosed. The method includes setting integrity of the base table having an identifier identifying data newly load appended to the base table, and placing the identifier into a location if the location does not contain any other identifier identifying any other data newly load appended to the base table. In a preferred embodiment, the materialized view is incrementally refreshed using the identifier.