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Design of ETL system that should receive both files and via api

I am tasked to design system that should receive both files and via api and perform ETL functions. the end result is put into RDBMS.
for the sake of example, imagine a system that handles billing for electricity companies. some of the customers provide the usage as files on periodical basis, while others hook up the consumer meters directly and the meters send usage data every few minutes.
the processing of both input is same.