Results for “gl_ussgl_account_pairs”

AI-generated from documented ETRM metadata — verify critical details on the linked pages.

Overview

GL_USSGL_ACCOUNT_PAIRS is a General Ledger reference table within the Oracle E-Business Suite 12.1.1 and 12.2.2 environments. It stores USSGL (United States Standard General Ledger) account pairings, mapping a USSGL transaction code to a debit account segment value and a corresponding credit account segment value for a given chart of accounts. This configuration supports federal financial management requirements, allowing the application to derive balanced debit and credit accounting distributions from a single transaction code rather than requiring manual entry of both sides of each entry.

The table resides in the GL schema and is classified as VALID in the ETRM metadata. Its heuristic Data Vault classification is satellite-leaning, indicating that it functions as a descriptive attribute set attached to a parent business key rather than as an independent hub or a relationship link. In a Data Vault model, the natural composite key that uniquely identifies each pairing row would serve as the parent key, with the descriptive and audit columns treated as satellite attributes.

Key Information Stored

The primary key, GL_USSGL_ACCOUNT_PAIRS_PK, is composed of four columns: CHART_OF_ACCOUNTS_ID, USSGL_TRANSACTION_CODE, DR_ACCOUNT_SEGMENT_VALUE, and CR_ACCOUNT_SEGMENT_VALUE. A unique index, GL_USSGL_ACCOUNT_PAIRS_U1, is defined on the same four columns, confirming this combination as the business-key candidate that guarantees no duplicate pairing exists within a chart of accounts.

• CHART_OF_ACCOUNTS_ID — Identifies the chart of accounts to which the pairing applies, scoping all pairings to a specific accounting structure.
• USSGL_TRANSACTION_CODE — The USSGL transaction code that drives the debit and credit derivation logic.
• DR_ACCOUNT_SEGMENT_VALUE — The account segment value used for the debit side of the generated entry.
• CR_ACCOUNT_SEGMENT_VALUE — The account segment value used for the credit side of the generated entry.
• LAST_UPDATE_DATE, LAST_UPDATED_BY, CREATION_DATE, CREATED_BY, LAST_UPDATE_LOGIN — Standard EBS audit columns tracking who created and last modified each pairing and when.
• ATTRIBUTE1 through ATTRIBUTE15 and CONTEXT — The standard EBS descriptive flexfield columns, available for customer-specific extensions without modifying the base table structure.

The table contains 25 documented columns in total, most of which are the audit and flexfield columns described above.

Common Use Cases and Queries

The most frequent query pattern resolves a transaction code and chart of accounts into its debit and credit segment values so that accounting entries can be generated or validated. A typical reporting query filters on the chart of accounts and joins to the transaction code definition:

• Retrieve all debit and credit pairings for a chart of accounts to audit USSGL configuration completeness.
• Look up the credit account segment value for a given transaction code and debit segment value, which directly addresses searches for cr_account_segment_value.
• Detect duplicate or conflicting pairings, since the unique index enforces uniqueness across the four key columns.
• Validate that every USSGL transaction code has at least one pairing before posting federal accounting transactions.

Sample SQL: SELECT ussgl_transaction_code, dr_account_segment_value, cr_account_segment_value FROM gl.gl_ussgl_account_pairs WHERE chart_of_accounts_id = :p_coa_id ORDER BY ussgl_transaction_code;

Related Objects

The table is closely tied to the following objects:

• GL_USSGL_TRANSACTION_CODES — The parent reference table. The foreign key maps GL_USSGL_ACCOUNT_PAIRS.CHART_OF_ACCOUNTS_ID and GL_USSGL_ACCOUNT_PAIRS.USSGL_TRANSACTION_CODE to the corresponding columns on GL_USSGL_TRANSACTION_CODES.
• GL_CODE_COMBINATIONS — Resolves the debit and credit segment values to valid account combinations.
• GL_JE_HEADERS and GL_JE_LINES — Consume the derived pairings when journal entries are created.
• GL_LEDGERS and GL_LEDGER_CONFIGURATIONS — Provide the ledger and chart of accounts context that scopes the pairings.
• GL_ACCOUNT_FLEXFIELD structures — Define the segments referenced by DR_ACCOUNT_SEGMENT_VALUE and CR_ACCOUNT_SEGMENT_VALUE.

Together these relationships let the application interpret each USSGL pairing and expand it into balanced, validated journal entry distributions.