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Overview
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Overview

PA_EXPND_ITEMS_REVIEW_V is an Oracle E-Business Suite view owned by the APPS schema within the Oracle Projects (PA) module. It is documented in ETRM as "10SC Only," indicating that it is a specialized or region-specific object rather than a general-purpose reporting view exposed across all implementations. In EBS 12.1.1 and 12.2.2 the object remains a view (not a table), so it presents no stored data of its own; instead it projects and reshapes columns from the underlying expenditure item tables into a form suited to review, reconciliation, and downstream integration of project expenditure transactions.

The view is particularly relevant to accrual processing, since it surfaces ACCRUAL_RATE, ACCRUED_REVENUE, ADJUSTED_RATE, and ADJUSTED_REVENUE alongside the core expenditure attributes. This makes it useful where accrued revenue must be examined or exported without touching the base PA_EXPENDITURE_ITEMS table directly. Notably, one of its expressions derives an amount through PA_UTILS.GETEXPTYPECOSTRATE and PA_CURRENCY.ROUND_TRANS_CURRENCY_AMT when RAW_COST is null, embedding business logic in the view rather than leaving it to the caller.

Underlying Base Objects

The documented base objects for this view are:

  • PA_EXPENDITURE_ITEMS (synonym) — the primary source, aliased EI in the view text and supplying the majority of exposed columns.
  • PA_EXPENDITURE_COMMENTS (synonym) — referenced for expenditure comment information.
  • PA_EXPENDITURE_TYPES (synonym) — used in conjunction with the cost-rate derivation logic.
  • PA_PROJECTS_ALL (synonym) — provides project-level attributes for joining and filtering.
  • PA_TASKS (synonym) — supports task-level detail and joining.
  • PA_LOOKUPS (view) — supplies lookup meanings for coded values.
  • PA_CURRENCY (package) — invoked for rounding of converted transaction amounts.
  • PA_UTILS (package) — invoked for expenditure type cost-rate lookup.

Because the view reads through synonyms and packages, it is tightly coupled to Oracle Projects' public schema objects. Changes to those packages or to the expenditure item structure in a patched 12.2.2 environment can affect the view's behavior or validity.

Key Columns

Common Use Cases and Queries

The view is typically used to review accrual rates and accrued revenue by project and expenditure type, and to reconcile calculated amounts against raw cost. A representative query follows:

  • SELECT expenditure_item_id, expenditure_type, accrual_rate, accrued_revenue, amount FROM pa_expnd_items_review_v WHERE accrual_rate IS NOT NULL;
  • Filtering by expenditure_item_date and billable_flag to isolate unbilled accruals for a period.
  • Joining to PA_PROJECTS_ALL or PA_TASKS on the project/task keys for reporting by organization.

Because the object is designated "10SC Only," confirmation of its availability and behavior in a given environment should be obtained before relying on it in custom reports or interfaces.