Search Results cst_revenue_cogs_match_lines




Overview
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Overview

The BOM.CST_REVENUE_COGS_MATCH_LINES table is a Cost Management (CST) and Bills of Material (BOM) repository object in Oracle E-Business Suite 12.1.1 and 12.2.2. Its purpose is to store the relationship between Cost of Goods Sold (COGS) lines, which correspond to shippable order lines, and Revenue lines, which correspond to invoiceable order lines. This relationship is the foundation of the Revenue-COGS matching process, enabling deferred COGS recognition when revenue recognition is deferred and, conversely, immediate COGS recognition when revenue and shipment occur together. Each row represents one matched pair between a COGS event and a revenue event for a given cost type.

From a dimensional modeling perspective, the mined foreign-key structure suggests this object behaves as a link table (per the heuristic Data Vault classification). It resolves a many-to-many relationship between order lines and cost types while carrying descriptive financial measures and accounting flexfield references. The table is owned by the BOM schema and is documented with 27 columns in ETRM 12.2.2.

Key Information Stored

The table's unique index, CST_REV_COGS_MATCH_LINES_U1, defines the composite business key as (COGS_OM_LINE_ID, PAC_COST_TYPE_ID). Notable columns include:

Common Use Cases and Queries

Typical applications include reconciling COGS recognized at shipment against revenue recognized at invoicing, auditing deferred COGS balances, and building period-close reports for Cost Accounting. A representative query joining to order lines and cost types follows:

  • SELECT m.COGS_OM_LINE_ID, m.REVENUE_OM_LINE_ID, m.PAC_COST_TYPE_ID, m.UNIT_COST, m.ORIGINAL_SHIPPED_QTY FROM BOM.CST_REVENUE_COGS_MATCH_LINES m WHERE m.ORGANIZATION_ID = :org_id AND m.SALES_ORDER_ISSUE_DATE BETWEEN :start_date AND :end_date;
  • Join to CST_COST_TYPES on PAC_COST_TYPE_ID to filter a specific cost type.
  • Join to GL_CODE_COMBINATIONS via COGS_ACCT_ID or DEFERRED_COGS_ACCT_ID to report account balances.
  • Join to OE_ORDER_LINES_ALL on both COGS_OM_LINE_ID and REVENUE_OM_LINE_ID to reconcile order-level shipment and invoice information.

Related Objects

The most significant related objects are the foreign-key parents referenced above and the order-line tables driving the match:

  • OE_ORDER_LINES_ALL – via COGS_OM_LINE_ID and REVENUE_OM_LINE_ID; the source order lines.
  • CST_COST_TYPES – via PAC_COST_TYPE_ID; the cost types used in matching.
  • CST_COST_GROUPS – via COST_GROUP_ID; cost group hierarchy context.
  • GL_CODE_COMBINATIONS – via COGS_ACCT_ID and DEFERRED_COGS_ACCT_ID; accounting flexfield definitions.

These relationships make CST_REVENUE_COGS_MATCH_LINES a central link in revenue and COGS reconciliation reporting within the Cost Management and Order Management integration.