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The PA_CC_DIST_LINES_ALL table in Oracle E-Business Suite (EBS) versions 12.1.1 and 12.2.2 is a critical component of the Project Costing module, specifically designed to store detailed cost distribution line information. This table plays a pivotal role in capturing and managing the allocation of costs across projects, tasks, and expenditure types, ensuring accurate financial tracking and reporting. Below is a detailed summary of its structure, functionality, and significance within Oracle EBS.

Table Overview

The PA_CC_DIST_LINES_ALL table is part of the Oracle Projects suite and is primarily used to store distribution lines generated during the cost collection process. It acts as an intermediary table that holds transactional data before it is transferred to the General Ledger (GL) or other financial modules. The table is multi-org enabled, meaning it supports data segregation by operating unit, which is essential for organizations with multiple legal entities or business units.

Key Columns and Structure

The table comprises several key columns that define the cost distribution attributes:
  • CC_DIST_LINE_ID: A unique identifier for each distribution line.
  • PROJECT_ID: References the project to which the cost is allocated.
  • TASK_ID: Specifies the task within the project.
  • EXPENDITURE_TYPE: Indicates the type of expenditure (e.g., labor, material).
  • EXPENDITURE_ITEM_ID: Links to the source expenditure item in PA_EXPENDITURE_ITEMS_ALL.
  • AMOUNT: The monetary value of the cost distribution.
  • GL_DATE: The date used for General Ledger posting.
  • STATUS_CODE: Reflects the processing status (e.g., 'P' for pending, 'A' for accounted).
  • ORG_ID: Identifies the operating unit for multi-org functionality.

Functional Role in Cost Collection

The PA_CC_DIST_LINES_ALL table serves as a repository for cost distribution lines generated during the cost collection process. When costs are incurred (e.g., labor hours, purchases), they are captured in expenditure tables and subsequently distributed to projects and tasks based on predefined rules. This table stores the granular details of these distributions, enabling:
  • Cost Allocation: Distributes costs across projects, tasks, and expenditure types.
  • Audit Trail: Provides a detailed record of cost transactions for compliance and reconciliation.
  • Integration with GL: Facilitates the transfer of cost data to the General Ledger for financial reporting.

Integration with Other Modules

The table integrates seamlessly with other Oracle EBS modules:
  • General Ledger (GL): Distribution lines are transferred to GL via the Cost Collection Accounting process.
  • Payables (AP): Links to invoice distributions for project-related expenses.
  • Projects (PA): Ties expenditure items to projects and tasks for accurate cost tracking.

Technical Considerations

In Oracle EBS 12.1.1 and 12.2.2, the table is optimized for performance, with indexes on key columns like CC_DIST_LINE_ID, PROJECT_ID, and EXPENDITURE_ITEM_ID. It also supports partitioning in high-volume environments to enhance query performance. Customizations or extensions to the table should adhere to Oracle's standards to avoid upgrade conflicts.

Conclusion

The PA_CC_DIST_LINES_ALL table is a cornerstone of Oracle Project Costing, enabling precise cost distribution, financial integration, and compliance. Its robust design ensures scalability and reliability, making it indispensable for organizations leveraging Oracle EBS for project financial management.