A source alignment based model (as defined in section "Source alignment based model") is a set of rules how to generate a SNAT document from a SAAT document. A SAAT document describes the alignment of target locations with source locations and thus presupposes a location tree describing the source data set. However, the concept of a location tree has not yet been defined for non-XML resources. For this reason, an exploration of SAAT-based code generation for the transformation of non-XML data sources is beyond the scope of this paper.