Search Results pa_cust_rev_dist_lines_all




The PA_CUST_REV_DIST_LINES_ALL table in Oracle EBS (versions 12.1.1 and 12.2.2) is a critical component of the Project Accounting (PA) module, specifically designed to store customer revenue distribution line details. This table plays a pivotal role in managing revenue recognition, billing, and financial reporting for project-related transactions. Below is a detailed analysis of its structure, purpose, and integration within Oracle EBS.

Purpose and Functional Overview

The PA_CUST_REV_DIST_LINES_ALL table captures detailed revenue distribution lines associated with customer agreements, contracts, or project deliverables. It serves as a subsidiary table to PA_CUST_REV_DIST_ALL, storing granular data for revenue recognition calculations, including amounts, accounting rules, and GL date information. This table ensures accurate revenue splitting across accounting periods, adhering to revenue recognition standards such as ASC 606 or IFRS 15.

Key Columns and Data Structure

The table contains several critical columns, including:
  • CUST_REV_DIST_LINE_ID: Primary key identifier for each distribution line.
  • CUST_REV_DIST_ID: Foreign key linking to the parent revenue distribution header (PA_CUST_REV_DIST_ALL).
  • PROJECT_ID: References the project (PA_PROJECTS_ALL) associated with the revenue line.
  • TASK_ID: Links to the project task (PA_TASKS) if revenue is allocated at the task level.
  • REVENUE_AMOUNT: Stores the revenue amount to be recognized for the line.
  • GL_DATE: Indicates the general ledger date for revenue posting.
  • ACCOUNTED_FLAG: Marks whether the revenue has been transferred to GL (GL_INTERFACE).
  • REVENUE_TYPE_CODE: Classifies revenue (e.g., "FIXED_FEE," "TIME_AND_MATERIAL").

Integration with Other Modules

The table integrates with multiple Oracle EBS modules:
  1. General Ledger (GL): Revenue amounts are transferred via GL_INTERFACE for accounting entries.
  2. Accounts Receivable (AR): Billing events may trigger revenue distribution updates.
  3. Projects (PA): Project milestones or deliverables drive revenue recognition rules.
  4. Subledger Accounting (SLA): Ensures compliance with accounting standards during journal creation.

Business Process Flow

Revenue distribution lines are typically created:
  • Automatically via Oracle Project Billing events (e.g., invoice generation).
  • Manually through revenue adjustment workflows.
  • Via mass allocation rules for multi-period revenue schedules.
Subsequent processes include GL transfer, revenue reconciliation, and audit reporting.

Technical Considerations

For customization or reporting:
  • Indexes on CUST_REV_DIST_ID and PROJECT_ID optimize query performance.
  • Triggers or APIs (e.g., PA_REVENUE_DIST_PUB) enforce data integrity.
  • Concurrent programs like "Revenue Distribution Transfer to GL" update the ACCOUNTED_FLAG.

Version-Specific Notes

Differences between 12.1.1 and 12.2.2 are minimal for this table, but 12.2.2 may include:
  • Enhanced validation for ASC 606 compliance.
  • Additional columns for cloud-specific integrations.

Conclusion

The PA_CUST_REV_DIST_LINES_ALL table is foundational for project revenue management in Oracle EBS, ensuring accurate, audit-compliant revenue recognition. Its design supports complex billing scenarios while maintaining integration with core financial modules. Administrators should prioritize data integrity checks and performance tuning for large-scale implementations.