Search Results gl_intercompany_accounts




Overview
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Overview

The GL_INTERCOMPANY_ACCOUNTS table is a core configuration table within the Oracle E-Business Suite General Ledger module. It serves as the master repository for defining intercompany accounting rules at the ledger level. Its primary role is to automate the generation of balancing entries for intercompany transactions. When a journal entry is posted that involves multiple balancing segment values (BSVs), such as different legal entities or departments within the same ledger, the system references this table to determine the specific "due to" and "due from" accounts to use. This ensures proper elimination entries are created, which is critical for accurate consolidated financial reporting and maintaining clear intercompany balances.

Key Information Stored

The table stores the assignment of natural accounts to specific transaction contexts. Its structure is defined by a composite primary key and key foreign key relationships. The primary key consists of LEDGER_ID, JE_SOURCE_NAME, JE_CATEGORY_NAME, and BAL_SEG_VALUE, which together uniquely define a rule. The BAL_SEG_VALUE represents the specific entity (e.g., company code) for which the rule applies. For each rule, the table stores two critical code combination IDs (CCIDs): DUE_FROM_CCID and DUE_TO_CCID. These CCIDs point to specific general ledger accounts in the GL_CODE_COMBINATIONS table that will be used to record the intercompany receivable and payable, respectively. The table's integrity is enforced through foreign keys to GL_LEDGERS and GL_CODE_COMBINATIONS.

Common Use Cases and Queries

The primary use case is the automated posting of intercompany journals. When a user creates a journal impacting multiple balancing segments, the General Ledger engine queries this table based on the journal's source, category, and the involved balancing segment values to fetch the appropriate due to/due from accounts. For reporting and reconciliation, common queries involve joining this table to GL_CODE_COMBINATIONS and GL_LEDGERS to list all configured rules. A typical validation or audit query would be:

  • SELECT gia.LEDGER_ID, gia.JE_SOURCE_NAME, gia.JE_CATEGORY_NAME, gia.BAL_SEG_VALUE, gcc_due_from.CONCATENATED_SEGMENTS DUE_FROM_ACCOUNT, gcc_due_to.CONCATENATED_SEGMENTS DUE_TO_ACCOUNT FROM GL.GL_INTERCOMPANY_ACCOUNTS gia, GL.GL_CODE_COMBINATIONS gcc_due_from, GL.GL_CODE_COMBINATIONS gcc_due_to WHERE gia.DUE_FROM_CCID = gcc_due_from.CODE_COMBINATION_ID AND gia.DUE_TO_CCID = gcc_due_to.CODE_COMBINATION_ID AND gia.LEDGER_ID = :p_ledger_id;

Administrators also query this table to troubleshoot posting errors related to missing intercompany account assignments.

Related Objects

GL_INTERCOMPANY_ACCOUNTS is centrally linked to several fundamental General Ledger objects. Its primary foreign key relationship is with GL_LEDGERS (LEDGER_ID), anchoring each rule to a specific accounting ledger. The two most critical relationships are with the GL_CODE_COMBINATIONS table, via the DUE_FROM_CCID and DUE_TO_CCID columns, to resolve the actual account numbers used. This table is directly referenced by the GL journal posting engine. While not a foreign key, it is conceptually tied to GL_JE_LINES and GL_JE_BATCHES, as journals posted with intercompany rules will generate lines using the accounts defined here. Setup and maintenance are typically performed via the "Intercompany Accounts" form in the EBS front-end, which abstracts direct DML on this table.