Search Results gl_stat_account_uom




Overview
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Overview

GL_STAT_ACCOUNT_UOM is a General Ledger configuration table in the Oracle E-Business Suite GL schema that defines statistical units of measure for statistical accounts. Statistical accounts capture non-monetary balances — headcount, square footage, unit counts, or other quantitative measures — and Oracle General Ledger requires that every statistical account be associated with a unit of measure describing the quantity it tracks. This table stores that association, binding a chart of accounts and a specific account segment value to the descriptive unit of measure (for example, "Each", "Headcount", "Square Feet") shown to users when statistical balances are entered, inquired, or reported.

The object is documented as VALID in both Oracle EBS 12.1.1 and 12.2.2 and carries nine physical columns. The ETRM metadata classifies the table heuristically as standalone within a Data Vault model, meaning it is not mined as a dependent satellite or link over a parent hub. As a modeling suggestion, this reflects its nature as a small, self-contained reference/configuration entity keyed by business attributes rather than a transaction or relationship table.

Key Information Stored

Every column in GL_STAT_ACCOUNT_UOM is documented in the ETRM physical schema. The most significant are:

  • ACCOUNT_SEGMENT_VALUE — The account segment value to which the unit of measure applies; part of the composite primary key.
  • CHART_OF_ACCOUNTS_ID — Identifies the chart of accounts owning the segment value; the second component of the primary key and the key scoping dimension.
  • UNIT_OF_MEASURE — The statistical unit of measure assigned to the account, such as headcount or square footage; the descriptive business attribute of primary interest.
  • DESCRIPTION — Free-form description of the statistical unit of measure entry.
  • LAST_UPDATE_DATE, LAST_UPDATED_BY, CREATION_DATE, CREATED_BY, LAST_UPDATE_LOGIN — The standard Oracle EBS audit trail columns recording who created and last modified the row and when.

The surrogate primary key is GL_STAT_ACCOUNT_UOM_PK, defined over (ACCOUNT_SEGMENT_VALUE, CHART_OF_ACCOUNTS_ID). A unique index, GL_STAT_ACCOUNT_UOM_U1, exists on the same two columns, making them the business-key candidate and enforcing that each account segment value within a chart of accounts carries at most one statistical unit of measure. Note that the primary key is composite and business-derived rather than a generated surrogate; the U1 index is functionally equivalent to the PK in this schema.

Common Use Cases and Queries

Typical scenarios include validating statistical account setup during implementation, reporting which statistical accounts have which units defined, and troubleshooting statistical journal entry failures caused by missing UOM definitions. A representative query joining the GL chart of accounts structure is:

  • SELECT su.account_segment_value, su.unit_of_measure, su.description FROM gl_stat_account_uom su WHERE su.chart_of_accounts_id = :coa_id ORDER BY su.account_segment_value;
  • To locate statistical accounts lacking a unit of measure, outer-join GL_STAT_ACCOUNT_UOM to the account segment values in GL_CODE_COMBINATIONS and filter for NULL unit_of_measure.
  • Validation queries checking for duplicate or unexpected unit values by grouping on account_segment_value and chart_of_accounts_id.

The table is queried during statistical journal entry entry and statistical balance inquiries in Oracle General Ledger, and it is commonly extracted for GL setup audit reports alongside other chart of accounts configuration data.

Related Objects

The ETRM relationship data classifies GL_STAT_ACCOUNT_UOM as standalone, with no explicitly documented foreign keys. Principal associations include:

  • GL_CODE_COMBINATIONS — Join on ACCOUNT_SEGMENT_VALUE and CHART_OF_ACCOUNTS_ID to relate units of measure to full accounting flexfield combinations.
  • FND_ID_FLEX_SEGMENTS / FND_ID_FLEX_STRUCTURES — Define the account segment to which ACCOUNT_SEGMENT_VALUE belongs and scope CHART_OF_ACCOUNTS_ID.
  • GL_ACCOUNTS / GL_JE_LINES — Statistical journal lines posting to accounts whose units are governed by this table.
  • GL_STATISTICAL_UNITS and related GL statistical inquiry views — Consume the defined unit of measure for reporting statistical balances.

Because the object is standalone, integrity is largely enforced through the application rather than through database foreign keys, making validation queries essential during setup and data migration.