BPMN is a business process modeling notation that provides a standard way to visualize business processes. It aims to be understandable by both business users and IT users. BPMN can be used to model processes at the implementation level but gaps exist in modeling processes at a strategic understanding level. New developments in BPMN 2.0 and business process refactoring aim to bridge this gap and allow processes to be modeled at both the strategic and implementation levels.