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The PA_CANDIDATES_REV_AR table in Oracle E-Business Suite (EBS) versions 12.1.1 and 12.2.2 is a critical data structure within the Project Accounting (PA) module. It serves as a repository for storing candidate revenue recognition records, which are used to determine revenue amounts eligible for recognition based on predefined accounting rules and project milestones. This table plays a pivotal role in the revenue accrual process, ensuring compliance with accounting standards such as ASC 606 or IFRS 15, which govern revenue recognition for long-term projects.

Purpose and Functionality

The primary purpose of PA_CANDIDATES_REV_AR is to temporarily hold revenue recognition candidates before they are processed into final accounting entries. These candidates are generated during the revenue generation process, which evaluates project transactions (e.g., cost accruals, billing events) against revenue recognition rules defined in the system. The table acts as an intermediary between transactional data and the general ledger, enabling organizations to review and adjust revenue amounts before posting.

Key Columns and Structure

The table contains several important columns, including:
  • CANDIDATE_REVENUE_ID: A unique identifier for each revenue candidate record.
  • PROJECT_ID: References the project associated with the revenue candidate.
  • TASK_ID: Identifies the specific task within the project.
  • REVENUE_TYPE: Indicates the type of revenue (e.g., cost-based, milestone-based).
  • GL_DATE: The date on which the revenue will be recognized in the general ledger.
  • AMOUNT: The monetary value of the revenue candidate.
  • STATUS: Reflects the processing status (e.g., 'PENDING', 'PROCESSED', 'REJECTED').
  • SOURCE: Identifies the origin of the candidate (e.g., 'COST', 'BILLING').

Integration with Other Modules

PA_CANDIDATES_REV_AR integrates closely with other Oracle EBS modules, including:
  • General Ledger (GL): Processed revenue candidates are transferred to GL for final posting.
  • Accounts Receivable (AR): Billing-related revenue candidates may link to AR invoices.
  • Projects (PA): The table relies on project and task definitions from the PA module.

Revenue Recognition Process Flow

The revenue recognition process involving this table typically follows these steps:
  1. Transaction data (costs, billings) is captured in project-related tables.
  2. The revenue generation engine evaluates these transactions against recognition rules.
  3. Eligible revenue candidates are inserted into PA_CANDIDATES_REV_AR.
  4. Users review and potentially adjust candidates through the Revenue Analysis Workbench.
  5. Approved candidates are processed, creating accounting entries in GL.

Customization and Extensions

Organizations often extend the functionality of this table through:
  • Custom validation rules for candidate approval.
  • Additional status values to support unique business processes.
  • Integration with third-party systems for enhanced revenue analysis.

Performance Considerations

For large implementations, this table can grow significantly. Key performance strategies include:
  • Regular purging of processed records through archive processes.
  • Appropriate indexing on frequently queried columns.
  • Partitioning strategies for very large implementations.

Conclusion

The PA_CANDIDATES_REV_AR table is a fundamental component of Oracle EBS's project accounting functionality, particularly for organizations that need to comply with complex revenue recognition requirements. Its design supports the flexible processing of revenue candidates while maintaining auditability and control over the revenue recognition process. Proper understanding and management of this table are essential for accurate financial reporting in project-intensive environments.