Results for “acct_value”

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

Overview

BOM.CST_PAC_EAM_BALANCE_BY_ACCTS is a transactional cost table in Oracle E-Business Suite (validated against 12.1.1 and 12.2.2) that stores estimated cost information, broken down by Weighted Average Cost (WAC) accounts, for the Period Average Cost (PAC) process. It belongs to the Bills of Material (BOM) product family, which in Oracle EBS owns the Cost Management (CST) schema objects that support standard costing, WAC, and PAC calculations. The table is populated by the PAC concurrent programs that estimate and stage period-end inventory and work-in-process (WIP) balances for expense and maintenance activities. It is especially relevant to Enterprise Asset Management (EAM) cost flows, as reflected by columns such as WIP_ENTITY_ID, MAINT_COST_CATEGORY, and OPERATIONS_DEPT_ID.

Per the heuristic Data Vault classification mined from its foreign-key structure, this object is classified as standalone. As a modeling suggestion, this indicates the table is not a hub or link but behaves more like a satellite-style fact table, capturing attribute-rich periodic balances rather than defining core business keys.

Key Information Stored

The table contains 23 documented columns. The most significant are:

• LEGAL_ENTITY_ID — the legal entity owning the balances; FK to FV_LEGAL_ENTITIES.
• COST_GROUP_ID — the cost group under which costs are tracked; FK to CST_COST_GROUPS.
• COST_TYPE_ID — the cost type (e.g., Average, Frozen, Estimated); FK to CST_COST_TYPES.
• ACCT_PERIOD_ID, PERIOD_SET_NAME, PERIOD_NAME, PERIOD_START_DATE — the accounting period context.
• ORGANIZATION_ID — the inventory organization.
• WIP_ENTITY_ID — the WIP or maintenance work order.
• OPERATIONS_SEQ_NUM, OPERATIONS_DEPT_ID, OWNING_DEPT_ID — operation sequence and departmental ownership.
• MAINT_COST_CATEGORY — EAM maintenance cost category.
• ACCOUNT_ID, ACCT_VALUE — the WAC account and its value.
• TXN_TYPE, WIP_ACCT_CLASS_CODE, MFG_COST_ELEMENT_ID — transaction type, WIP accounting class, and cost element.
• Audit columns CREATED_BY, CREATION_DATE, LAST_UPDATED_BY, LAST_UPDATE_LOGIN, LAST_UPDATE_DATE.

No surrogate primary key or unique index is documented; the natural business key candidates are the combination of LEGAL_ENTITY_ID, COST_GROUP_ID, COST_TYPE_ID, ACCT_PERIOD_ID, ORGANIZATION_ID, WIP_ENTITY_ID, and ACCOUNT_ID.

Common Use Cases and Queries

Typical uses include reconciling PAC estimated balances to WAC accounts, reporting maintenance cost by category, and validating period-close WIP balances. A representative query:

• SELECT organization_id, period_name, account_id, SUM(acct_value) FROM bom.cst_pac_eam_balance_by_accts WHERE period_name = :p AND organization_id = :org GROUP BY organization_id, period_name, account_id;
• Joining to FV_LEGAL_ENTITIES, CST_COST_GROUPS, and CST_COST_TYPES produces detailed PAC-to-WAC reconciliations.
• Filtering on MAINT_COST_CATEGORY isolates EAM maintenance expense.

Related Objects

• FV_LEGAL_ENTITIES — joined on LEGAL_ENTITY_ID.
• CST_COST_GROUPS — joined on COST_GROUP_ID.
• CST_COST_TYPES — joined on COST_TYPE_ID.
• Period and organization tables (GL_PERIODS, ORG_ORGANIZATION_DEFINITIONS).
• WIP and EAM entities (WIP_ENTITIES, WIP_DISCRETE_JOBS).
• PAC/WAC cost APIs and concurrent programs in the CST module.