Search Results assessable_value

Overview

JAI_BOE_DETAILS_V is a reporting view owned by the APPS schema within the JA (Asia/Pacific Localizations) product family of Oracle E-Business Suite. It exposes line-level detail records associated with a Bill of Entry (BOE), the customs document used in Asia/Pacific localization flows to declare imported goods to customs authorities and to record the resulting duties and taxes. The view consolidates BOE detail attributes with descriptive tax category information, giving users and concurrent programs a denormalized, read-only structure for inquiry, reporting, and integration.

The view holds VALID status and is defined across both 12.1.1 and 12.2.2 releases. Because it joins the BOE detail table to the tax category reference table, it is particularly useful where a user needs to resolve a TAX_CATEGORY_ID to its human-readable description, which explains why a search for "tax_category_desc" surfaces this object.

Underlying Base Objects

The documented base objects referenced by the view are two synonyms: JAI_BOE_DETAILS and JAI_CMN_TAX_CTGS_ALL. The view is defined with an outer join between these sources, preserving all BOE detail rows even where no matching tax category record exists:

• JBD (JAI_BOE_DETAILS) is the driving table, supplying the BOE detail identifiers, quantities, values, customs codes, tax amounts, and descriptive flexfield attributes.
• CTC (JAI_CMN_TAX_CTGS_ALL) is joined on TAX_CATEGORY_ID = CTC.TAX_CATEGORY_ID(+) to supply the tax category name and description.

The outer join ensures that detail lines lacking a valid tax category reference are still returned, with the category name and description columns null.

Key Columns

The view carries the full column set of the BOE detail record plus two derived descriptive columns. Principal identifiers include BOE_DETAIL_ID, BOE_ID, BOE_DOC_ID, BOE_DOC_LINE_ID, and the sequence columns BOE_DOC_LINE_NUM, DETAIL_LINE_NUM, and SHIPMENT_LINE_NUM.

Commercial and customs attributes include UNIT_PRICE, QUANTITY, APPLIED_QTY, UOM_CODE, LINE_AMOUNT, INVENTORY_ITEM_ID, CUSTOMS_TARIFF_CODE, CUSTOMS_TARIFF_HEADING, DUTY_CODE, and DESCRIPTION. Valuation and taxation are represented by ASSESSABLE_VALUE, TAX_CATEGORY_ID, TAX_AMOUNT, and — joined from the tax category reference — TAX_CATEGORY_NAME and TAX_CATEGORY_DESC.

Packaging and traceability are captured by PKG_MARKS_NUM and PKG_SERIAL_NUMBER. Fifteen attribute columns plus ATTRIBUTE_CATEGORY provide descriptive flexfield content. Standard audit columns (CREATION_DATE, CREATED_BY, LAST_UPDATE_DATE, LAST_UPDATED_BY, LAST_UPDATE_LOGIN) and OBJECT_VERSION_NUMBER complete the structure.

Common Use Cases and Queries

Typical scenarios include customs duty reconciliation, landed cost verification, and tax category analysis, where analysts need to quantify assessable value and tax amount per category or per tariff heading.

• Resolving a tax category description for BOE lines.
• Summarizing duty and tax by customs tariff code or duty code.
• Reconciling BOE line amounts against purchase order shipment lines.

A representative query retrieving tax category descriptions follows:

SELECT boe_id, detail_line_num, customs_tariff_code, tax_category_id, tax_category_desc, assessable_value, tax_amount FROM jai_boe_details_v WHERE boe_id = :p_boe_id ORDER BY detail_line_num;

A category-level aggregation:

SELECT tax_category_desc, SUM(assessable_value) total_assessable, SUM(tax_amount) total_tax FROM jai_boe_details_v WHERE creation_date >= :p_from_date GROUP BY tax_category_desc;

All access should be read-only, and joins to other localization tables should observe the same outer-join semantics to avoid dropping detail lines with missing category references.