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The GMF.GL_PLCY_MST table in Oracle E-Business Suite (EBS) versions 12.1.1 and 12.2.2 is a critical data structure within the Global Accounting Engine (GMF) module, which facilitates multi-organization and multi-currency accounting. This table stores master policy definitions that govern how accounting entries are generated, validated, and posted across different ledgers, legal entities, and operating units. Below is a detailed analysis of its purpose, structure, and functional relevance in Oracle EBS.

Purpose and Functional Context

The GMF.GL_PLCY_MST table serves as the foundation for defining accounting policies in the Global Accounting Engine. These policies determine the rules for journal entry creation, account combinations, and validation checks during the posting process. It integrates with Oracle General Ledger (GL), Subledger Accounting (SLA), and other financial modules to ensure compliance with corporate, statutory, and regulatory accounting standards. Policies defined in this table influence how transactions are aggregated, accounted, and reported across multiple legal entities or business units.

Key Columns and Structure

The table consists of columns that define policy attributes, including:
  • PLCY_ID: Primary key uniquely identifying each accounting policy.
  • PLCY_NAME: Descriptive name of the policy for administrative reference.
  • PLCY_TYPE: Classifies the policy (e.g., "DEFAULT", "LEGAL_ENTITY", "OPERATING_UNIT").
  • LEDGER_ID: References the GL_LEDGERS table to associate the policy with a specific ledger.
  • ORG_ID: Links to the operating unit or legal entity (HR_ORGANIZATION_UNITS) to which the policy applies.
  • START_DATE and END_DATE: Define the active period of the policy.
  • STATUS: Indicates whether the policy is "ACTIVE", "INACTIVE", or "PENDING".
  • CREATION_DATE, CREATED_BY, LAST_UPDATE_DATE, LAST_UPDATED_BY: Audit columns tracking record changes.

Integration with Other Modules

GMF.GL_PLCY_MST interacts with:
  • General Ledger (GL): Policies control journal entry validation, balancing rules, and account combinations.
  • Subledger Accounting (SLA): Defines mapping rules for subledger journal entries.
  • Multi-Org Access Control (MOAC): Ensures policies adhere to security contexts for cross-organization data access.

Technical Considerations

  1. Indexing: The table is typically indexed on PLCY_ID, LEDGER_ID, and ORG_ID for performance optimization.
  2. Partitioning: In large implementations, partitioning by LEDGER_ID or ORG_ID may be employed.
  3. APIs: Oracle provides PL/SQL APIs (e.g., GMF_POLICY_PUB) to create, modify, or query policies programmatically.

Customization and Extensions

Organizations often extend the table's functionality by:
  • Adding custom columns via descriptive flexfields (DFFs).
  • Implementing triggers to enforce business-specific validation logic.
  • Integrating with third-party systems through Oracle Integration Bus (OIC) or custom interfaces.

Conclusion

The GMF.GL_PLCY_MST table is a cornerstone of Oracle EBS's Global Accounting Engine, enabling centralized control over accounting policies in complex, multi-entity environments. Its design ensures scalability, auditability, and compliance, making it indispensable for financial configurations in EBS 12.1.1 and 12.2.2. Proper understanding and utilization of this table are essential for implementing accurate and efficient accounting processes.