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The PA_DISTRIBUTION_RULES table in Oracle E-Business Suite (EBS) 12.1.1 and 12.2.2 is a critical component of the Project Accounting (PA) module. It stores distribution rules that determine how project costs, revenue, and other financial transactions are allocated across various accounting segments, such as tasks, expenditure types, organizations, and GL accounts. This table plays a pivotal role in ensuring accurate financial reporting and compliance with organizational accounting policies.

Key Attributes of PA_DISTRIBUTION_RULES

The PA_DISTRIBUTION_RULES table contains several important columns that define the distribution logic:

  • DISTRIBUTION_RULE_ID: Primary key identifier for the distribution rule.
  • RULE_NAME: User-defined name for the distribution rule.
  • RULE_TYPE: Specifies the type of distribution (e.g., Cost, Revenue, Burden).
  • PROJECT_ID: Links the rule to a specific project.
  • TASK_ID: Associates the rule with a project task (optional).
  • EXPENDITURE_TYPE: Defines the expenditure type to which the rule applies.
  • ORGANIZATION_ID: Identifies the organization associated with the distribution.
  • PERCENTAGE: The allocation percentage for the distribution.
  • GL_ACCOUNT: The General Ledger account to which amounts are posted.
  • START_DATE_ACTIVE and END_DATE_ACTIVE: Define the active period for the rule.

Functional Overview

Distribution rules in PA_DISTRIBUTION_RULES are used during transaction processing to split costs and revenues across multiple accounting dimensions. For example:

  • Cost Distribution: Labor or material costs may be split between different tasks or GL accounts based on predefined percentages.
  • Revenue Recognition: Revenue from a project may be allocated to different revenue accounts based on contractual terms.
  • Burdening: Indirect costs (overhead) can be applied to project expenditures using burden distribution rules.

Integration Points

The PA_DISTRIBUTION_RULES table integrates with several Oracle EBS modules:

  • General Ledger (GL): Distribution rules determine the GL accounts for project transactions.
  • Payables (AP): Invoice distributions may use project distribution rules for cost allocation.
  • Receivables (AR): Revenue distribution rules affect how project revenue is recognized.
  • Projects (PA): The table is part of the core Project Accounting functionality.

Technical Considerations

From a technical perspective:

  • The table is populated through the Project Accounting Super User responsibility.
  • Distribution rules can be defined at the project, task, or expenditure type level.
  • Rules can be made inactive by setting the END_DATE_ACTIVE.
  • Custom reports can be developed using this table to analyze distribution patterns.

Upgrade Considerations (12.1.1 to 12.2.2)

Between Oracle EBS 12.1.1 and 12.2.2:

  • The table structure remains largely unchanged, ensuring upgrade compatibility.
  • New features in 12.2.2 may provide additional ways to apply distribution rules.
  • Performance improvements in 12.2.2 may affect how distribution rules are processed.

In summary, the PA_DISTRIBUTION_RULES table is a fundamental component of Oracle Project Accounting that enables flexible and accurate distribution of project costs and revenues. Proper configuration of this table is essential for maintaining financial integrity in project-centric organizations.