Results for “account_class”

AI-generated from documented ETRM metadata — verify critical details on the linked pages.

Overview

The AR_REV_ASSIGN_FOR_PPRR_V view is an Oracle Receivables (AR) dictionary object owned by the APPS schema. Its purpose is to determine the revenue recognition schedules for invoices that use invoicing rules. In practice, the view computes the periodic revenue amounts that must be recognized for each transaction line, distributing the revenue amount across General Ledger (GL) periods according to the rules defined in Receivables. It underpins the Periodic Revenue Recognition (PPRR) processing used to generate revenue recognition schedules and the associated accounting entries for invoices driven by invoicing rules.

The view derives its logic by expanding each customer transaction line across the GL periods delimited by the applicable period set and period type. The GL date for each generated period is calculated with the analytic function FIRST_VALUE(START_DATE) OVER (PARTITION BY ... ORDER BY GPS.START_DATE), which identifies the earliest period start date within the partition defined by period set, period type, transaction line, and transaction. The difference between the rule start date and this first period start date, offset by the period start date and constrained by LEAST against the period end date and rule end date, yields the effective GL date for each schedule period. This anchoring of the schedule to the first period is the principal use of first_value in the view.

Because the object is a view in the APPS schema, it is consumed by revenue recognition programs and reporting rather than being maintained directly. It supports both 12.1.1 and 12.2.2, though the underlying schema and synonym resolution follow each release's APPS architecture.

Underlying Base Objects

The documented base objects referenced by the view are:

• RA_CUSTOMER_TRX — transaction header, supplying the invoicing rule context.
• RA_CUSTOMER_TRX_LINES — transaction lines, providing quantity invoiced/credited, rule start and end dates, and GL date.
• RA_RULES — invoicing and accounting rule definitions; RR.TYPE drives the rule type branches (PP_DR_ALL, PP_DR_PP, and others).
• AR_PERIODS and AR_PERIOD_TYPES — GL period definitions used to split the schedule across periods.
• AR_SYSTEM_PARAMETERS_ALL and GL_SETS_OF_BOOKS — period set name and ledger context.
• AR_PERIODS is aliased as GPS (global period set) in the view text.
• AR_CREDIT_MEMO_AMOUNTS — aliased CMA, supplying explicitly defined credit memo amounts that override the calculated amounts via NVL.
• AR_LOOKUPS — aliased RAL, providing the account class lookup (REV), which also determines the sign applied to each amount.

Key Columns

• CUSTOMER_TRX_ID, CUSTOMER_TRX_LINE_ID, PREVIOUS_CUSTOMER_TRX_LINE_ID — transaction and line identifiers, including the prior line reference for credit memos.
• REQUEST_ID — concurrent request identifier that created the schedule.
• QUANTITY — NVL(QUANTITY_CREDITED, QUANTITY_INVOICED) from the transaction line.
• GL_DATE — the effective accounting date for each schedule period, derived using first_value anchoring.
• AMOUNT — the revenue amount for the period, computed from CMA.AMOUNT when present, otherwise from rule-type formulas (daily rate times days, or revenue amount times period factor), signed by account class.
• ACCOUNT_CLASS — RAL.LOOKUP_CODE, distinguishing revenue (REV) from offsetting entries.
• PERIOD_SET_NAME — the GL period set for the schedule.

Common Use Cases and Queries

The view is typically queried directly for troubleshooting and reconciliation of revenue schedules, such as verifying recognized amounts and GL dates for a given transaction line.

• Retrieve schedule rows for a specific transaction:

SELECT customer_trx_id, customer_trx_line_id, gl_date, amount, account_class
FROM apps.ar_rev_assign_for_pprr_v
WHERE customer_trx_id = :p_trx_id
ORDER BY gl_date;

• Compare calculated amounts against credit memo overrides by filtering on ACCOUNT_CLASS and PERIOD_SET_NAME.
• Reconcile totals per line to confirm the sum of period amounts equals the expected revenue amount.
• Investigate schedule start alignment when rule start dates fall within a period, where the first_value-derived GL date logic is most relevant.

These queries support diagnostics for invoices using invoicing rules and validate the output consumed by downstream revenue recognition processing in Oracle EBS 12.1.1 and 12.2.2.