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The GL_ACCT_HRC table in Oracle E-Business Suite (EBS) 12.1.1 or 12.2.2 is a critical repository for storing the hierarchical structure of accounting flexfield segments, which define the chart of accounts (COA) in the General Ledger (GL) module. This table plays a pivotal role in maintaining the relationships between parent and child segments, enabling financial reporting, summarization, and roll-up of account balances. Below is a detailed analysis of its structure, purpose, and significance in Oracle EBS. ### **Table Overview** The GL_ACCT_HRC table stores the hierarchical relationships between accounting flexfield segment values, ensuring proper roll-up and summarization of financial data. It is part of the Oracle General Ledger's flexfield architecture, which allows organizations to define customized account structures. The table is primarily used for: - **Parent-Child Relationships:** Defining how lower-level segment values roll up to higher-level summary accounts. - **Financial Reporting:** Enabling consolidated reporting by aggregating balances based on hierarchy. - **Validation:** Ensuring segment values adhere to predefined hierarchical rules during data entry. ### **Key Columns in GL_ACCT_HRC** The table contains several important columns that define the hierarchy: 1. **STRUCTURE_ID (NUMBER):** Identifies the accounting flexfield structure (COA) to which the hierarchy belongs. 2. **PARENT_FLEX_VALUE (VARCHAR2):** The parent segment value in the hierarchy. 3. **CHILD_FLEX_VALUE (VARCHAR2):** The child segment value that rolls up to the parent. 4. **RANGE_ATTRIBUTE (VARCHAR2):** Indicates whether the relationship is based on a single value or a range (e.g., 'P' for parent, 'C' for child). 5. **HIERARCHY_LEVEL (NUMBER):** Specifies the depth of the segment in the hierarchy (e.g., Level 1 for top-level parents). 6. **SUMMARY_FLAG (VARCHAR2):** Marks whether a segment is a summary account ('Y') or a detail account ('N'). ### **Functional Significance** 1. **Flexible Account Roll-Ups:** The hierarchy allows organizations to define multi-level roll-ups (e.g., department → division → company), facilitating consolidated financial statements. 2. **Dynamic Summarization:** During period-end close, Oracle GL uses this table to aggregate balances from detail accounts to summary accounts, ensuring accurate financial reporting. 3. **Security & Data Access Control:** When combined with GL security rules, hierarchies restrict users to specific segments, ensuring compliance with data access policies. 4. **Validation & Data Integrity:** The hierarchy enforces validation rules, preventing invalid combinations of segment values during journal entry. ### **Integration with Other Modules** The GL_ACCT_HRC table interacts with: - **GL_CODE_COMBINATIONS:** Validates segment combinations against hierarchy rules. - **GL_BALANCES:** Supports balance summarization based on hierarchy levels. - **FSG (Financial Statement Generator):** Enables hierarchical financial reporting. ### **Technical Considerations** - **Indexing:** The table is indexed on STRUCTURE_ID, PARENT_FLEX_VALUE, and CHILD_FLEX_VALUE for efficient querying. - **Maintenance:** Hierarchy changes (e.g., adding new parent-child relationships) require careful validation to avoid reporting discrepancies. - **Performance Impact:** Deep hierarchies with many levels may slow down summarization processes. ### **Conclusion** The GL_ACCT_HRC table is a foundational component of Oracle EBS General Ledger, enabling structured financial reporting, summarization, and validation. Its proper configuration is essential for accurate accounting and compliance. Organizations must ensure hierarchies are correctly defined and maintained to support financial consolidation and reporting requirements.