Search Results cst_ae_lines




Overview
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Overview

The CST_AE_LINES table is a core transactional data store within the Oracle E-Business Suite (EBS) Bills of Material (BOM) product family. It functions as the detailed ledger for capturing accounting distributions generated by the Cost Management module. Specifically, it stores the individual debit and credit line items resulting from periodic cost accounting processes, such as the closing of manufacturing periods, overhead absorption, and variance accounting. Each record in this table represents a single accounting entry that will ultimately be transferred to the General Ledger (GL), forming the critical link between operational costing activities and the enterprise's financial books.

Key Information Stored

The table's structure is designed to hold the essential attributes of an accounting journal line. Its primary key is the AE_LINE_ID, a unique system-generated identifier. Each line is associated with a parent journal header via the AE_HEADER_ID foreign key. The core accounting data includes the CODE_COMBINATION_ID, which points to the specific GL account, and the CURRENCY_CODE for the transaction amount. The monetary value of the entry is stored, with the line type indicating whether it is a debit or credit. To provide full cost accounting context, the table links to key costing entities through columns like RESOURCE_ID (labor, machine), COST_ELEMENT_ID (material, overhead), ACTIVITY_ID (for activity-based costing), and REPETITIVE_SCHEDULE_ID for production schedule-specific postings.

Common Use Cases and Queries

The primary use case is troubleshooting and reconciling cost accounting entries before they are posted to GL. Financial and cost accountants often query this table to verify the accuracy of period-end close distributions, investigate variance postings, or audit cost flows. A typical analytical query joins to related master data tables to produce a human-readable journal report. For example:

  • Identifying all accounting lines for a specific cost element in a given period: SELECT cal.entered_dr, cal.entered_cr, gcc.segment1, gcc.segment2 FROM bom.cst_ae_lines cal, bom.cst_ae_headers cah, gl.gl_code_combinations gcc WHERE cal.ae_header_id = cah.ae_header_id AND cal.code_combination_id = gcc.code_combination_id AND cal.cost_element_id = 1 AND cah.period_id = 12345;
  • Analyzing overhead absorption postings by resource or activity.
  • Reconciling the total debits and credits generated by a specific cost distribution program run.

Related Objects

CST_AE_LINES is centrally connected to numerous master and transactional tables via documented foreign key relationships. The primary parent table is CST_AE_HEADERS (via AE_HEADER_ID), which groups individual lines into a complete journal entry. For financial account mapping, it references GL_CODE_COMBINATIONS (via CODE_COMBINATION_ID). Its integration with the Cost Management module is evidenced by foreign keys to BOM_RESOURCES (RESOURCE_ID), CST_COST_ELEMENTS (COST_ELEMENT_ID), and CST_ACTIVITIES (ACTIVITY_ID). For currency and manufacturing schedule context, it references FND_CURRENCIES (CURRENCY_CODE) and WIP_REPETITIVE_SCHEDULES (REPETITIVE_SCHEDULE_ID), respectively.