Search Results taxable_accounted_dr

Overview

The view OKL_AE_LINES_V is a reporting and integration object within the Oracle E-Business Suite (EBS) Lease and Finance Management (OKL) module. It exposes the individual accounting entry lines generated by the leasing subledger as transactions are processed, booked, and ultimately transferred to the General Ledger. In EBS 12.1.1 and 12.2.2, this view serves as a read-oriented presentation layer over the Subledger Accounting (SLA) entry line structure, allowing lease-related accounting events to be queried without directly touching the underlying base tables.

The view is particularly relevant to the lease accounting lifecycle, including interest accrual, depreciation, payment application, and revenue recognition entries. Its most immediate role is to support reconciliation and audit reporting, since each row corresponds to a single debit or credit line with both entered and accounted amounts. For users investigating the taxable_accounted_dr column, this view is the direct source: the column TAXABLE_ACCOUNTED_DR exposes the accounted debit amount that is subject to tax, distinct from the ordinary accounted debit amount. This distinction matters when tax rules require separate recognition of taxable versus non-taxable portions of a lease transaction.

Underlying Base Objects

According to the ETRM documentation, the view is not implemented in the reference database and no base objects are formally documented. The view text, however, reveals that it is defined over a single underlying base table, aliased AELB, from which it projects the ROWID as ROW_ID along with all other columns. Based on the column naming and the OKL application context, this base table is the leasing accounting entry line table (OKL_AE_LINES_B or its corresponding _TL/_ALL table in the EBS 12.x data model).

The view therefore acts as a thin projection rather than a join or aggregation. Every column in the SELECT list is mapped one-to-one from the base table, meaning row counts and cardinality are preserved. The presence of AE_LINE_ID and AE_HEADER_ID confirms the parent-child relationship with the accounting entry header, while the ROW_ID provides a stable reference for updates and integration interfaces.

Key Columns

• TAXABLE_ACCOUNTED_DR / TAXABLE_ACCOUNTED_CR — The accounted debit and credit amounts subject to tax, the primary columns of interest for tax reconciliation.
• TAXABLE_ENTERED_DR / TAXABLE_ENTERED_CR — The corresponding entered (transaction currency) taxable amounts.
• ENTERED_DR / ENTERED_CR and ACCOUNTED_DR / ACCOUNTED_CR — The total debit and credit amounts before tax segregation.
• AE_LINE_ID, AE_HEADER_ID, AE_LINE_NUMBER — Identifiers linking the line to its header and sequence.
• CODE_COMBINATION_ID — The accounting flexfield combination that determines the GL account.
• CURRENCY_CONVERSION_RATE, CURRENCY_CONVERSION_DATE, CURRENCY_CONVERSION_TYPE — Currency translation attributes used to derive accounted amounts.
• AE_LINE_TYPE_CODE — Classifies the line, for example debit or credit.
• TAX_CODE_ID — The tax classification applied to the line.
• GL_SL_LINK_ID, ACCOUNTING_ERROR_CODE, GL_TRANSFER_ERROR_CODE — Transfer and error diagnostics for the GL posting process.
• REFERENCE1 through REFERENCE10 — Descriptive context fields for reporting and drill-down.

Common Use Cases and Queries

A frequent requirement is isolating the taxable accounted debit for a lease contract or accounting period. A sample query selects the taxable accounted debit and related identifiers:

SELECT t.ae_line_id, t.taxable_accounted_dr, t.taxable_accounted_cr, t.code_combination_id
FROM okl_ae_lines_v t
WHERE t.taxable_accounted_dr IS NOT NULL;

Analysts also compare taxable against total accounted amounts to quantify the non-taxable portion:

SELECT ae_line_id, taxable_accounted_dr, accounted_dr,
(accounted_dr - taxable_accounted_dr) non_taxable_dr
FROM okl_ae_lines_v
WHERE accounted_dr <> 0;

Additional scenarios include reconciliation of lease accounting lines to the General Ledger using GL_SL_LINK_ID, audit review of accounting error codes, and extraction of taxable debits for tax reporting. Because the view is a direct projection of the base line table, standard partitioning and indexing on AE_HEADER_ID and CODE_COMBINATION_ID still apply, and joins to the accounting headers or to GL balances remain the preferred pattern for full reporting.