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The PA_UNBILLED_REC_REPORTING table in Oracle E-Business Suite (EBS) versions 12.1.1 and 12.2.2 plays a critical role in the Project Accounting (PA) module by storing data related to unbilled receivables reporting. This table is primarily used to track and report unbilled revenue and receivables, ensuring accurate financial reporting and compliance with accounting standards. Below is a detailed analysis of its purpose, structure, and key functionalities.

Purpose and Context

The PA_UNBILLED_REC_REPORTING table is part of Oracle Project Accounting, which manages project-related financial transactions, including revenue recognition, billing, and cost accounting. Unbilled receivables represent revenue earned but not yet invoiced to customers, a common scenario in long-term projects where billing occurs at milestones or upon completion. This table facilitates the tracking and reporting of such unbilled amounts, ensuring transparency and alignment with accounting principles like ASC 606 or IFRS 15.

Key Data Elements

The table contains columns that capture essential details for unbilled receivables reporting, including:
  • PROJECT_ID: Links to the project in PA_PROJECTS_ALL.
  • TASK_ID: References the task in PA_TASKS.
  • REVENUE_AMOUNT: The unbilled revenue amount.
  • GL_DATE: The general ledger date for accounting entries.
  • ORG_ID: The operating unit associated with the transaction.
  • CURRENCY_CODE: The currency of the unbilled amount.
  • STATUS_FLAG: Indicates whether the unbilled amount is pending, invoiced, or adjusted.

Integration with Other Modules

The table integrates with:
  • General Ledger (GL): Unbilled amounts are posted to GL for financial reporting.
  • Accounts Receivable (AR): Once invoiced, records are moved from unbilled to billed receivables.
  • Project Billing: Supports billing cycles by identifying unbilled revenue for invoice generation.

Reporting and Analytics

The data in PA_UNBILLED_REC_REPORTING is used for:
  • Financial Statements: Accrual-based reporting of unbilled revenue.
  • Aging Reports: Tracks the duration of unbilled amounts to manage cash flow.
  • Audit Compliance: Provides evidence for revenue recognition audits.

Technical Considerations

In EBS 12.1.1 and 12.2.2, the table is optimized for performance with indexes on key columns like PROJECT_ID and GL_DATE. It is also subject to Oracle’s data security model, restricting access based on operating unit or responsibility.

Conclusion

The PA_UNBILLED_REC_REPORTING table is a cornerstone of Oracle Project Accounting, ensuring accurate tracking and reporting of unbilled receivables. Its integration with GL, AR, and billing modules makes it indispensable for financial compliance and project revenue management in Oracle EBS implementations.