Search Results analytical_revenue_mirror

Overview

CSTBV_PRODUCT_LINE_ACCOUNT is an APPS-owned, read-only view in Oracle E-Business Suite (validated in both 12.1.1 and 12.2.2) that belongs to the BOM — Bills of Material product family. It presents the accounting flexfield assignments maintained on cost categories, resolved together with their organization, cost group, and subinventory context. The view is defined over MTL_CATEGORY_ACCOUNTS (aliased MCA), which stores the per-organization category accounting defaults, and joins four supporting synonym objects to denormalize descriptive attributes (organization code, organization name, cost group name, and category name) that would otherwise require additional lookups.

From a reporting and integration standpoint, the view is the standard "flattened" access path for category-level account determination used in cost accounting, inventory valuation, and subledger accounting (SLA) setups. Its name and structure indicate it exposes the full set of analytical accounts associated with a category, including the column ANALYTICAL_PO_MIRROR that matches the term searched (analytical_po_mirror). This makes it relevant to users investigating analytical accounting / mirror account configuration on purchase order and receipt flows.

Underlying Base Objects

The documented ETRM metadata records the view as being defined over five synonym objects, all resolved in the APPS schema:

• MTL_CATEGORY_ACCOUNTS (MCA) — the primary driver table; holds category-to-account assignments per organization, cost group, and subinventory.
• MTL_CATEGORIES (MC) — supplies the category identifier and category set, and provides the key flexfield context (_KF:INV:MCAT:MC) used for the category name.
• MTL_PARAMETERS (MP) — supplies the organization code for the owning inventory organization.
• HR_ALL_ORGANIZATION_UNITS (HAOU) — supplies the organization name (shown in the view column ORGANIZATION_NAME).
• CST_COST_GROUPS (CCG) — supplies the cost group name (COST_GROUP_NAME).

Joins are performed on CATEGORY_ID (MCA to MTL_CATEGORIES) and on ORGANIZATION_ID across MCA, MTL_PARAMETERS, HR_ALL_ORGANIZATION_UNITS, and CST_COST_GROUPS. The view carries a WITH READ ONLY clause (and a mandatory organization security predicate _SEC:MCA.ORGANIZATION_ID), so it cannot be used for DML and is subject to organization access security at query time.

Key Columns

• CATEGORY_ID, CATEGORY_SET_ID — category identifier and its category set; the CATEGORY_NAME is exposed through the key flexfield column (documented as "_KF:CATEGORY_NAME:_CO").
• ORGANIZATION_ID, ORGANIZATION_CODE, ORGANIZATION_NAME — inventory organization context, resolved from MTL_PARAMETERS and HR_ALL_ORGANIZATION_UNITS.
• SUBINVENTORY_CODE, SUBINVENTORY_NAME — subinventory-level account assignment detail.
• COST_GROUP_ID, COST_GROUP_NAME — cost group context resolved from CST_COST_GROUPS.
• Material/overhead/resource/outside processing/overhead/expense/encumbrance/bridging account columns (MATERIAL_ACCOUNT ... BRIDGING_ACCOUNT) — the standard cost accounting default accounts.
• Analytical accounts — ANALYTICAL_IPV, ANALYTICAL_PO_MIRROR, NON_INVOICED_SALES_ORDER, NON_INVOICED_REVENUE, ANALYTICAL_REVENUE_MIRROR, and ANALYTICAL_MOGS. These expose the analytical/mirror accounting configuration relevant to purchase order, revenue, and MOGS (merchandise inventory) scenarios.
• WHO columns — CREATED_DATE, CREATED_BY, UPDATED_DATE, UPDATED_BY for audit and change tracking.

Common Use Cases and Queries

Typical usages include reporting category account setups per organization, validating analytical accounting configuration (especially mirror accounts), and supporting cost accounting diagnostics. A representative query isolates the analytical purchase order mirror configuration:

• SELECT v.organization_code, v.category_name, v.cost_group_name, v.subinventory_code, v.analytical_po_mirror, v.analytical_ipv, v.analytical_revenue_mirror FROM cstbv_product_line_account v WHERE v.analytical_po_mirror IS NOT NULL;
• SELECT v.organization_id, v.category_id, v.material_account, v.expense_account FROM cstbv_product_line_account v WHERE v.organization_id = :org_id;
• SELECT v.category_set_id, v.category_name, v.non_invoiced_sales_order, v.non_invoiced_revenue FROM cstbv_product_line_account v ORDER BY v.category_set_id, v.category_name;

Because the view enforces organization security and is read-only, it is safe for operational and audit reporting but should not be targeted by DML. Where the documentation is marked "- Retrofitted," note that the analytical columns reflect Oracle's later analytical accounting enhancements layered onto the base cost category setup.