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The OKL_ACCRUAL_PROCESSING table in Oracle E-Business Suite (EBS) 12.1.1 or 12.2.2 is a critical component of the Oracle Lease and Finance Management (OKL) module, which facilitates the accrual accounting processes for lease contracts. This table stores transactional data related to the accrual processing of lease contracts, including periodic revenue recognition, expense accruals, and deferred income calculations. Below is a detailed breakdown of its structure, functionality, and significance within Oracle EBS.

1. Purpose and Functional Context

The OKL_ACCRUAL_PROCESSING table is primarily used to track and manage accrual entries generated during lease contract accounting. It supports the following key processes:

  • Revenue Recognition: Captures periodic revenue accruals for operating and finance leases.
  • Expense Accruals: Stores data for recurring expenses such as maintenance, taxes, and insurance.
  • Deferred Income/Expense: Manages deferred income or expense recognition over the lease term.
  • Journal Entries: Provides source data for generating GL journal entries via the Subledger Accounting (SLA) engine.

2. Key Columns and Data Structure

The table includes columns that define the accrual attributes, contract linkages, and accounting details. Some critical columns are:

  • ACCRUAL_ID: Primary key identifier for each accrual record.
  • CONTRACT_ID: References the lease contract (OKL_K_HEADERS) associated with the accrual.
  • ACCRUAL_TYPE: Classifies the accrual (e.g., REVENUE, EXPENSE, DEFERRED).
  • PERIOD_START_DATE / PERIOD_END_DATE: Defines the accrual period.
  • AMOUNT: The monetary value of the accrual.
  • STATUS: Tracks processing status (e.g., PENDING, PROCESSED, ERROR).
  • GL_POSTED_FLAG: Indicates whether the accrual has been posted to the General Ledger.

3. Integration with Other Modules

The table interacts with several Oracle EBS components:

  • General Ledger (GL): Accrual data is transferred via SLA for journal creation.
  • Subledger Accounting (SLA): Translates accruals into accounting entries.
  • OKL_K_HEADERS: Links accruals to lease contracts.
  • OKL_STREAMS: Associates accruals with payment streams.

4. Process Flow

The typical workflow involving this table includes:

  1. Accrual Generation: The OKL engine calculates accruals based on contract terms and populates the table.
  2. Validation: System validates accrual amounts against contract terms.
  3. Approval: Accruals may undergo approval workflows.
  4. GL Transfer: Approved accruals are processed by SLA for GL posting.
  5. Reconciliation: Accruals are reconciled with actual payments or adjustments.

5. Technical Considerations

Key technical aspects include:

  • Indexes: Indexed on CONTRACT_ID, ACCRUAL_TYPE, and PERIOD_START_DATE for performance.
  • Purge Policies: Historical data may be archived to optimize performance.
  • Custom Extensions: Often extended with custom columns for client-specific requirements.

6. Conclusion

The OKL_ACCRUAL_PROCESSING table is a cornerstone of lease accounting in Oracle EBS, ensuring accurate and compliant revenue/expense recognition. Its integration with SLA and GL enables seamless financial reporting, while its structured design supports scalability and auditability. Understanding this table is essential for configuring, customizing, or troubleshooting lease accounting processes in Oracle EBS 12.1.1 or 12.2.2.