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Overview
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Overview

The CST_CQL_CIC_ITEM_COSTS_V view in the APPS schema is a consolidated reporting construct that unions item cost data from two Oracle EBS costing sources: quantity-layer cost records and item cost master records. Its name reflects its purpose — CQL denotes quantity layers, CIC denotes item costs, and both are surfaced through a single View interface. The view is registered under the BOM – Bills of Material product family, consistent with its role in cost-rollup and bill-of-material valuation reporting.

The view is particularly relevant for users searching on resource_cost, since this column is one of the core cost-element breakdown fields exposed alongside material, material overhead, outside processing, and overhead. Because it presents both planning-level (PL_) and total-level (TL_) element amounts, the view supports comparative analysis of cost composition at the item level without requiring the caller to join underlying tables manually.

Underlying Base Objects

Per documented metadata for release 12.2.2, the view is defined over three referenced objects, all accessed through public synonyms:

Structurally, the view is a UNION ALL of two SELECT statements. The first branch selects from CST_QUANTITY_LAYERS, joins to MTL_SYSTEM_ITEMS, and hard-codes the COST_TYPE_ID position to -1 while setting COST_GROUP_ID from the layer record. The second branch selects directly from CST_ITEM_COSTS and hard-codes COST_GROUP_ID to -1 while populating COST_TYPE_ID. Both branches expose an identical 25-column projection, and the first branch computes INVENTORY_ASSET_FLAG via DECODE(MSI.INVENTORY_ASSET_FLAG,'Y',1,0).

Key Columns

  • ORGANIZATION_ID / INVENTORY_ITEM_ID — the composite key identifying the costing organization and item.
  • COST_GROUP_ID / COST_TYPE_ID — mutually exclusive discriminators; quantity-layer rows carry a populated cost group and -1 for cost type, while item-cost rows carry a populated cost type and -1 for cost group.
  • RESOURCE_COST — the resource element of the item cost, the primary target of searches for this view.
  • MATERIAL_COST, MATERIAL_OVERHEAD_COST, OUTSIDE_PROCESSING_COST, OVERHEAD_COST — the remaining cost-element breakdowns making up the total burdened cost.
  • PL_RESOURCE / TL_RESOURCE — planning-level and total-level resource amounts; parallel PL_/TL_ pairs exist for material, material overhead, outside processing, and overhead.
  • ITEM_COST, PL_ITEM_COST, TL_ITEM_COST — aggregate item cost measures.
  • UNBURDENED_COST / BURDEN_COST — the pre-burden and burden portions of the total cost.
  • INVENTORY_ASSET_FLAG — flag (1/0) indicating whether the item is asset-tracked in MTL_SYSTEM_ITEMS.

Common Use Cases and Queries

Typical uses include cost-element variance reporting, resource cost analysis across organizations, and reconciliation of quantity-layer values against item cost master values. Because the view already resolves the join to MTL_SYSTEM_ITEMS for the asset flag, it is convenient for inventory valuation queries.

Sample query — resource cost by item and organization:

SELECT organization_id,
       inventory_item_id,
       cost_group_id,
       cost_type_id,
       resource_cost,
       overhead_cost,
       unburdened_cost,
       burden_cost
  FROM apps.cst_cql_cic_item_costs_v
 WHERE resource_cost > 0
 ORDER BY resource_cost DESC;

Sample query — identify asset items with a given cost element:

SELECT inventory_item_id,
       organization_id,
       material_cost,
       resource_cost,
       inventory_asset_flag
  FROM apps.cst_cql_cic_item_costs_v
 WHERE inventory_asset_flag = 1
   AND resource_cost IS NOT NULL;

Because the view unions quantity-layer and item-cost populations, consumers should filter on either COST_GROUP_ID or COST_TYPE_ID to isolate the intended source and avoid double-counting item costs across the two branches.