Search Results ar_cash_basis_dists_all




Overview
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Overview

The AR_CASH_BASIS_DISTS_ALL table is a core data structure within Oracle E-Business Suite Receivables (AR) that facilitates cash basis accounting. It stores the detailed accounting distributions generated when payments are applied to invoices, specifically for organizations operating under the cash basis accounting method. Unlike standard accrual accounting, where revenue is recognized upon invoicing, cash basis accounting recognizes revenue only when cash is received. This table is the mechanism for creating the deferred revenue entries upon invoice creation and the subsequent revenue recognition entries upon payment application. Its role is critical for ensuring accurate financial reporting and General Ledger (GL) postings for entities using this accounting model.

Key Information Stored

The table's primary key is CASH_BASIS_DISTRIBUTION_ID, which uniquely identifies each distribution record. Key columns define the accounting event, financial amounts, and related transactional data. The RECEIVABLE_APPLICATION_ID links directly to the AR_RECEIVABLE_APPLICATIONS_ALL table, identifying the specific payment application that triggered the distribution. The PAYMENT_SCHEDULE_ID references the AR_PAYMENT_SCHEDULES_ALL table, connecting the distribution to the original invoice or receipt. Financial data is stored in AMOUNT and BASE_AMOUNT columns, with CURRENCY_CODE and BASE_CURRENCY defining the transaction and functional currencies, respectively. The CODE_COMBINATION_ID column holds the critical link to the revenue or deferred revenue account in GL_CODE_COMBINATIONS. The TYPE and SOURCE columns, along with SOURCE_ID, categorize the nature and origin of the distribution (e.g., from an invoice or a receipt). The POSTING_CONTROL_ID manages the transfer status of the distribution to the General Ledger.

Common Use Cases and Queries

A primary use case is troubleshooting revenue recognition or GL reconciliation issues for cash basis customers. Analysts query this table to verify that payment applications generated the correct accounting entries. A common reporting requirement is to summarize recognized revenue by account for a period. A sample query pattern joins to key related tables to provide context:

  • SELECT cbd.amount, cbd.type, cbd.currency_code, gcc.segment1, gcc.segment2, ara.applied_payment_schedule_id, ps.trx_number FROM ar_cash_basis_dists_all cbd JOIN gl_code_combinations gcc ON cbd.code_combination_id = gcc.code_combination_id JOIN ar_receivable_applications_all ara ON cbd.receivable_application_id = ara.receivable_application_id JOIN ar_payment_schedules_all ps ON ara.applied_payment_schedule_id = ps.payment_schedule_id WHERE cbd.posting_control_id = -3 AND TRUNC(ara.gl_date) BETWEEN :p_start_date AND :p_end_date;

This identifies unposted distributions (POSTING_CONTROL_ID = -3) within a date range. Another critical scenario is during period-end close, where ensuring all cash basis distributions have been successfully posted to GL (POSTING_CONTROL_ID = -4) is a standard control step.

Related Objects

The table maintains extensive foreign key relationships, as documented in the ETRM metadata. It is a central hub referencing several key transactional tables. The primary relationships are:

  • AR_RECEIVABLE_APPLICATIONS_ALL: Joined via RECEIVABLE_APPLICATION_ID (and RECEIVABLE_APPLICATION_ID_CASH). This is the most direct link to the payment application event.
  • AR_PAYMENT_SCHEDULES_ALL: Joined via PAYMENT_SCHEDULE_ID. Links the distribution to the original invoice or receipt schedule.
  • GL_CODE_COMBINATIONS: Joined via CODE_COMBINATION_ID. Provides the accounting flexfield for the revenue account.
  • AR_POSTING_CONTROL: Joined via POSTING_CONTROL_ID. Governs the GL transfer status.
  • FND_CURRENCIES: Joined via CURRENCY_CODE and BASE_CURRENCY for currency information.

Furthermore, this table is referenced by the AR_MC_CASH_BASIS_DISTS_ALL table, which stores the multiple currency representations of these distributions, via the CASH_BASIS_DISTRIBUTION_ID column.