1) Source 2) Target 3) ValueSource and Target usually comprise of text, the Value must be a numeric.
Any schema that adheres to the above requirements (two text columns and a numeric one) can be mapped to a Sankey diagram in Perspective, no matter what the dimension names may be. Here is an example to get you started: sankey.csv.Source, Target, Value Gross Income, Taxes, 50000.00 Gross Income, Business Expenses, 4500.00