This is known as the 'data separation' model. There are a number of white-papers on it in the Resources section.
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Like Lyndsay indicates, Data Separation has been around for close to 10 years now and is a well established method of developing and deploying. There are few gotcha's like account management and refresh of related calcs. I strongly recommend anything that Kevin Frank has on his blog: http://www.filemakerhacks.com