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The PA_CI_DIRECT_COST_DETAILS table in Oracle E-Business Suite (EBS) versions 12.1.1 and 12.2.2 is a critical data structure within the Project Costing module, specifically designed to store detailed information about direct costs associated with Capital Projects (Capital Inventory). This table plays a pivotal role in tracking, analyzing, and reporting project-related expenditures, ensuring accurate financial management and compliance with accounting standards. Below is a detailed breakdown of its purpose, key attributes, and functional significance.

Purpose and Context

The PA_CI_DIRECT_COST_DETAILS table is part of Oracle's Project Accounting (PA) module, which integrates with other EBS components such as General Ledger (GL), Accounts Payable (AP), and Inventory (INV). It captures granular details of direct costs incurred for Capital Projects, enabling organizations to monitor project expenses, allocate costs to appropriate assets, and support capitalization processes. This table is particularly relevant for industries like construction, manufacturing, and utilities, where capital project costing is a core business function.

Key Attributes and Structure

The table comprises columns that store transactional and reference data, including:

  • CI_DIRECT_COST_DETAIL_ID: Primary key identifier for each cost record.
  • CI_PROJECT_ID: Links the cost to a specific Capital Project.
  • EXPENDITURE_ITEM_ID: References the underlying expenditure item from the PA_EXPENDITURE_ITEMS table.
  • AMOUNT: The monetary value of the direct cost.
  • CURRENCY_CODE: The currency in which the cost is recorded.
  • LINE_TYPE: Classifies the cost (e.g., labor, material, equipment).
  • ALLOCATION_RULE_ID: Specifies the cost allocation rule applied.
  • CREATION_DATE and LAST_UPDATE_DATE: Audit columns for tracking record changes.

Integration with Other Modules

The table interacts with multiple EBS modules:

  • Project Costing: Direct costs are sourced from expenditure items and validated against project budgets.
  • Fixed Assets: Costs may be transferred to the FA_CAPITAL_ASSETS table for asset capitalization.
  • General Ledger: Cost data is summarized and posted to GL accounts for financial reporting.

Functional Significance

1. Cost Tracking: Provides a detailed audit trail of project expenses, ensuring transparency and accountability.
2. Capitalization: Supports the transfer of eligible costs to Fixed Assets, aiding in depreciation calculations.
3. Compliance: Helps adhere to accounting standards (e.g., GAAP, IFRS) by maintaining accurate cost records.
4. Reporting: Enables customized financial and project performance reports through Oracle BI or Discoverer.

Technical Considerations

In EBS 12.2.2, the table benefits from Oracle's Online Patching (ADOP) framework, allowing seamless updates without downtime. Indexes on columns like CI_PROJECT_ID and EXPENDITURE_ITEM_ID optimize query performance. Organizations may also leverage APIs (e.g., PA_CI_COST_PUB) for programmatic access to this table.

Conclusion

The PA_CI_DIRECT_COST_DETAILS table is a cornerstone of Oracle EBS Project Costing, offering robust capabilities for managing capital project costs. Its integration with financial and asset modules ensures end-to-end visibility, making it indispensable for organizations with complex project accounting requirements. Proper configuration and utilization of this table are essential for accurate financial reporting and operational efficiency.