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The JE_IT_YEAR_EX_LIMIT table in Oracle E-Business Suite (EBS) versions 12.1.1 and 12.2.2 is a critical repository for storing year-end expense limits, primarily used in Italian localization modules. This table plays a significant role in financial reporting, compliance, and tax-related processes specific to Italian regulatory requirements. Below is a detailed technical and functional analysis of this table.

Table Overview

The JE_IT_YEAR_EX_LIMIT table is designed to store annual expense limits for various categories, ensuring adherence to Italian fiscal policies. It is part of the Journal Entry (JE) module and integrates with General Ledger (GL), Accounts Payable (AP), and other financial subledgers. The table maintains expense thresholds that govern deductible and non-deductible expenses for corporate tax calculations.

Key Columns and Structure

The table typically includes the following columns:
  • YEAR: The fiscal year for which the expense limit is applicable.
  • EXPENSE_CATEGORY: A code or description categorizing the expense (e.g., entertainment, travel, meals).
  • LIMIT_AMOUNT: The maximum allowable deductible amount for the category.
  • CURRENCY_CODE: The currency in which the limit is defined (usually EUR for Italy).
  • LAST_UPDATE_DATE and LAST_UPDATED_BY: Audit columns tracking modifications.
  • CREATION_DATE and CREATED_BY: Audit columns recording initial entry creation.

Functional Role

This table supports Italian tax compliance by:
  • Enforcing statutory limits on deductible expenses during year-end closing.
  • Integrating with GL_JE_LINES and AP_INVOICES to validate expense postings.
  • Providing data for tax reporting via Oracle EBS’s Local Tax Reporting tools.

Integration Points

JE_IT_YEAR_EX_LIMIT interacts with:
  • General Ledger (GL): Validates journal entries against annual limits.
  • Accounts Payable (AP): Ensures supplier invoices comply with deductible thresholds.
  • Tax Reporting Modules: Supplies data for Italian Modello Unico or other statutory filings.

Technical Considerations

  • Indexing: Typically indexed on YEAR and EXPENSE_CATEGORY for performance.
  • Partitioning: In high-volume environments, partitioning by YEAR may be implemented.
  • Custom Extensions: Often extended via descriptive flexfields (DFFs) for additional compliance attributes.

Localization Impact

This table is a key component of Oracle’s Italian localization, addressing:
  • Article 96 of Italian Tax Code (TUIR) for non-deductible expenses.
  • Automated year-end adjustments for exceeding limits.

Conclusion

The JE_IT_YEAR_EX_LIMIT table is a specialized but essential element in Oracle EBS 12.1.1/12.2.2 for Italian financial compliance. Its structured data ensures accurate tax reporting and seamless integration with core financial modules, reducing manual adjustments and audit risks.