diff --git a/ddf_utils/chef/procedure.py b/ddf_utils/chef/procedure.py
index bc38664..8c05430 100644
--- a/ddf_utils/chef/procedure.py
+++ b/ddf_utils/chef/procedure.py
@@ -976,3 +976,32 @@ def trend_bridge(ingredient: BaseIngredient, bridge_start, bridge_end, bridge_le
         return ProcedureResult(result, start.key, merged)
     else:
         return ProcedureResult(result, start.key, {target_column: result_data})
+
+
+@debuggable
+def merge_entity(ingredient: BaseIngredient, dictionary: dict, result, merged='drop'):
+    """merge entities"""
+    from ..transformer import merge_keys
+
+    data = ingredient.get_data()
+
+    res_data = dict()
+    for k, df in data:
+        res_data[k] = merge_keys(df, dictionary, merged)
+
+    return ProcedureResult(result, ingredient.key, res_data)
+
+
+@debuggable
+def split_entity(ingredient: BaseIngredient, dictionary: dict,
+                 target_column, result, splited='drop'):
+    """split entities"""
+    from ..transformer import split_keys
+
+    data = ingredient.get_data()
+
+    res_data = dict()
+    for k, df in data:
+        res_data[k] = split_keys(df, target_column, dictionary, splited)
+
+    return ProcedureResult(result, ingredient.key, res_data)
diff --git a/ddf_utils/transformer.py b/ddf_utils/transformer.py
index e6b5ed3..4fd2326 100644
--- a/ddf_utils/transformer.py
+++ b/ddf_utils/transformer.py
@@ -319,3 +319,74 @@ def extract_concepts(dfs, base=None, join='full_outer'):
         # ingredients_outer join: only keep concepts appears in ingredients
         concepts = concepts.ix[new_concepts]
     return concepts.reset_index()
+
+
+def merge_keys(df, dictionary, merged='drop'):
+    rename_dict = dict()
+    for new_key, val in dictionary.items():
+        for old_key in val:
+            rename_dict[old_key] = new_key
+    df_new = df.rename(index=rename_dict).groupby(level=list(range(len(df.index.levels)))).sum()
+
+    if merged == 'drop':
+        return df_new
+    elif merged == 'keep':
+        df_ = df.copy()
+        df_ = pd.concat([df_, df_new])
+        return df_[~df_.index.duplicated()]  # remove all duplicated indies
+    else:
+        raise ValueError('only "drop", "keep" is allowed')
+
+
+def split_keys(df, target_column, dictionary, splited='drop'):
+    """split entities"""
+    keys = df.index.names
+    df_ = df.reset_index()
+
+    ratio = dict()
+
+    for k, v in dictionary.items():
+        masks = [df_[target_column].isin(dictionary[k]['split'])]
+        [masks.append(df_[c] == x) for c, x in v['at'].items()]
+        before_spl = df_[np.all(masks, axis=0)].set_index(target_column)
+        for key in keys:
+            if key != target_column:
+                before_spl = before_spl.drop(key, axis=1)
+        total = before_spl.sum()
+        ptc = before_spl / total
+        ratio[k] = ptc.to_dict()
+
+        # the ratio format will be:
+        # ratio = {
+        #     'entity_to_split': {
+        #         'concept_1': {
+        #             'sub_entity_1': r11,
+        #             'sub_entity_2': r12,
+        #             ...
+        #         },
+        #         'concept_2': {
+        #             'sub_entity_1': r21,
+        #             'sub_entity_2': r22,
+        #             ...
+        #         }
+        #     }
+        # }
+
+    to_concat = []
+    for k, v in ratio.items():
+        t = df_[df_[target_column] == k].copy()
+        for x, y in v.items():
+            for g, r in y.items():
+                t_ = t.copy()
+                t_[x] = t_[x] * r
+                t_[target_column] = g
+                to_concat.append(t_.set_index(keys))
+
+    final = pd.concat([df, *to_concat])
+    if splited == 'drop':
+        final = final[~final.index.get_level_values(target_column).isin(dictionary.keys())]
+        return final
+    elif splited == 'keep':
+        return final
+    else:
+        raise ValueError('only support drop == "drop" and "keep".')