Search Results cst_rev_cogs_match_lines_u1

Overview

BOM.CST_REVENUE_COGS_MATCH_LINES is a Cost Management (CST) transaction table in Oracle E-Business Suite 12.1.1 and 12.2.2 that maintains the linkage between revenue lines and their corresponding Cost of Goods Sold (COGS) lines. The primary purpose of the table is to resolve the relationship between the sales order line that produces revenue and the sales order line that produces cost. For standard items, these are typically the same order line, but for configured items the COGS line is frequently an included (shippable) item while the revenue line is the top model (invoicable item). In such cases the two OE_ORDER_LINES_ALL identifiers differ and the mapping row is essential to reconcile revenue with cost.

A secondary purpose is to persist elemental and total unit costs for the originally shipped item, together with the COGS and deferred COGS account identifiers. Because subsequent costing events — COGS Recognition runs, RMA receipts, and deferral adjustments — must reuse the same unit costs and accounts established at the original sales order issue, these values are stored here at issue time rather than recalculated.

Under the heuristic Data Vault classification supplied in the metadata, this object is modeled as a link: it connects revenue order lines, COGS order lines, cost types, organizations, and GL accounts, and it carries descriptive measures.

Key Information Stored

The table comprises 27 documented columns. The most significant are listed below.

• COGS_OM_LINE_ID — reference to the line ID of the original sales order issue; the cost-side key.
• PAC_COST_TYPE_ID — cost type identifier for PAC (period-average cost) rows; NULL for perpetual rows. Foreign key to CST_COST_TYPES.
• REVENUE_OM_LINE_ID — the invoicable revenue order line; foreign key to OE_ORDER_LINES_ALL.
• COGS_ACCT_ID and DEFERRED_COGS_ACCT_ID — GL account identifiers (GL_CODE_COMBINATIONS) established at the original issue.
• ORGANIZATION_ID, INVENTORY_ITEM_ID, OPERATING_UNIT_ID, LEDGER_ID, COST_GROUP_ID — organizational and costing context; COST_GROUP_ID references CST_COST_GROUPS.
• SALES_ORDER_ISSUE_DATE — the issue date; supports the non-unique index N2.
• UNIT_MATERIAL_COST, UNIT_MOH_COST, UNIT_RESOURCE_COST, UNIT_OP_COST, UNIT_OVERHEAD_COST, UNIT_COST — elemental and total unit cost components.
• ORIGINAL_SHIPPED_QTY — shipped quantity retained for later proportional computations.

The unique index CST_REV_COGS_MATCH_LINES_U1 spans (COGS_OM_LINE_ID, PAC_COST_TYPE_ID), making this the business-key candidate. Where PAC_COST_TYPE_ID is NULL, only one row exists per COGS_OM_LINE_ID, effectively making that column the primary key for perpetual rows; for PAC rows, one row is permitted per cost type and COGS line combination. Non-unique indexes N1 (REVENUE_OM_LINE_ID) and N2 (OPERATING_UNIT_ID, SALES_ORDER_ISSUE_DATE) support revenue-side and period-based access.

Common Use Cases and Queries

Typical uses include reconciling revenue to COGS, identifying the invoicable line associated with a COGS transaction, retrieving stored unit costs for RMA receipt or COGS Recognition processing, and reporting elemental cost buildup by organization and period.

• Look up the mapping for a specific COGS line: SELECT revenue_om_line_id, unit_cost FROM cst_revenue_cogs_match_lines WHERE cogs_om_line_id = :p_line_id AND pac_cost_type_id IS NULL;
• Retrieve elemental costs for a shipped configuration for COGS recognition replay.
• Report revenue-to-COGS discrepancies when the two order line IDs differ.
• Analyze period-average versus perpetual cost rows by joining CST_COST_TYPES on PAC_COST_TYPE_ID.
• Trend sales order issues by operating unit and issue date using index N2.

Related Objects

• OE_ORDER_LINES_ALL — joined via COGS_OM_LINE_ID and REVENUE_OM_LINE_ID.
• CST_COST_TYPES — via PAC_COST_TYPE_ID.
• GL_CODE_COMBINATIONS — via COGS_ACCT_ID and DEFERRED_COGS_ACCT_ID.
• CST_COST_GROUPS — via COST_GROUP_ID.
• Costing processes: COGS Recognition and RMA Receipt programs, which read stored unit costs and accounts from this table.