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Overview
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Overview

XLA_LEDGER_RELATIONSHIPS_V is a Subledger Accounting (XLA) view owned by the APPS schema in Oracle EBS 12.1.1 and 12.2.2. It presents the set of ledgers that participate in the Subledger Accounting architecture, together with the relationship metadata that links each subledger ledger to its target General Ledger ledger. As a reporting and integration surface, the view consolidates ledger identity, ledger category, currency, chart of accounts, calendar, balancing segment configuration, accounting method assignment, and budgetary control settings into a single denormalized row per ledger.

The view is particularly relevant to queries that inspect whether budgetary control is active for a given ledger. The ENABLE_BUDGETARY_CONTROL_FLAG column is derived from the underlying ledger definition and carries the comment "IF BUDGETARY CONTROL IS USED." Because the view joins ledger definitions to their relationships, the flag is available alongside the target ledger, primary ledger, and legal entity context needed to interpret it correctly.

Underlying Base Objects

The documented metadata identifies two base objects: GL_LEDGERS (accessed via a synonym) and GL_LEDGER_RELATIONSHIPS (accessed via a synonym). The view text confirms this join with aliases LED for GL_LEDGERS and GLR for GL_LEDGER_RELATIONSHIPS, joined on LED.LEDGER_ID = GLR.TARGET_LEDGER_ID.

The WHERE clause applies strict filters. Only rows where OBJECT_TYPE_CODE = 'L' (ledgers, not ledger sets) and LE_LEDGER_TYPE_CODE = 'L' (legal ledgers only) are returned. LEDGER_CATEGORY_CODE must be PRIMARY, SECONDARY, or ALC. The relationship is restricted either to RELATIONSHIP_TYPE_CODE = 'SUBLEDGER', or to a target ledger category of PRIMARY combined with a relationship type of NONE. Finally, GLR.APPLICATION_ID is fixed at 101, the Subledger Accounting application identifier.

Key Columns

Common Use Cases and Queries

The view is typically used to inventory ledgers and their relationships, verify accounting method assignment, and audit budgetary control enablement across a multi-ledger configuration. A representative query to identify ledgers with budgetary control enabled is:

  • SELECT ledger_id, name, ledger_category_code, enable_budgetary_control_flag, currency_code FROM xla_ledger_relationships_v WHERE enable_budgetary_control_flag = 'Y';

Related queries commonly retrieve the accounting method and completion status for each ledger, or join the view back to GL_LEDGERS for additional attributes not exposed here. Because the view returns one row per qualifying ledger relationship, it is well suited to diagnostic reports that must reconcile SLA ledger configuration against GL ledger setup.