Search Results gms_allowable_expenditures_pk

Overview

GMS_ALLOWABLE_EXPENDITURES is a table in the GMS (Grants Accounting) schema of Oracle E-Business Suite, holding the allowable expenditures that make up a cost allowability schedule. In Grants Accounting, cost allowability schedules define which expenditure types an award or project may incur, and how those costs are treated for indirect cost and cost-sharing purposes. Each row of GMS_ALLOWABLE_EXPENDITURES pairs a single allowability schedule with a single expenditure type and records the burden treatment applied to that combination.

The table is documented as VALID in the ETRM 12.2.2 repository, with ten physical columns. Under a heuristic Data Vault classification mined from its foreign key structure, the object is characterized as standalone: it does not participate in a parent-child FK chain within the documented metadata, so it is best modeled as a satellite attached to the allowability schedule hub rather than as a link between independent business entities. This classification is a modeling suggestion, not a declaration of the physical design.

Key Information Stored

The primary key of the table is GMS_ALLOWABLE_EXPENDITURES_PK, defined on the composite of ALLOWABILITY_SCHEDULE_ID and EXPENDITURE_TYPE. The unique index GMS_ALLOWABLE_EXPENDITURES_U1 carries the identical column list, confirming that the pair (ALLOWABILITY_SCHEDULE_ID, EXPENDITURE_TYPE) is the business key: one schedule may reference a given expenditure type only once.

• ALLOWABILITY_SCHEDULE_ID — the schedule header identifier to which the row belongs; part of both the primary key and the unique business key.
• EXPENDITURE_TYPE — the expenditure type being permitted or qualified on that schedule; the second component of the composite key.
• BURDEN_COST_LIMIT — a monetary ceiling on the burden (indirect) cost that may be applied to expenditures of this type under the schedule.
• BURDEN_COST_LIMIT_PCT — the equivalent restriction expressed as a percentage, used when the limit is defined proportionally rather than as an absolute amount.
• MTDC_EXEMPT_FLAG — indicates whether amounts for this expenditure type are excluded from the Modified Total Direct Cost base; this flag is decisive for F&A rate application on sponsored awards.
• LAST_UPDATE_DATE, LAST_UPDATED_BY, CREATION_DATE, CREATED_BY, LAST_UPDATE_LOGIN — the standard EBS Who columns that provide insert and update auditing for each schedule line.

In practice, the operational content of a row is concentrated in the four attributes ALLOWABILITY_SCHEDULE_ID, EXPENDITURE_TYPE, BURDEN_COST_LIMIT / BURDEN_COST_LIMIT_PCT, and MTDC_EXEMPT_FLAG; the remaining columns are audit infrastructure.

Common Use Cases and Queries

Typical usage includes validating that an expenditure type is allowable on a schedule before charging a project, reporting which expenditure types are MTDC-exempt for a given award, and auditing burden cost ceilings applied during indirect cost calculation. A representative query returns all allowable expenditure types for a schedule with their cost treatment:

• SELECT expenditure_type, burden_cost_limit, burden_cost_limit_pct, mtdc_exempt_flag FROM gms_allowable_expenditures WHERE allowability_schedule_id = :schedule_id;
• SELECT allowability_schedule_id, expenditure_type FROM gms_allowable_expenditures WHERE mtdc_exempt_flag = 'Y' — lists MTDC-exempt expenditure types across schedules for indirect cost base analysis.
• Joining to the schedule header on allowability_schedule_id produces a user-readable listing of schedule name, expenditure type, and burden limits for configuration review.

Because the table is transaction-free configuration data, it is safe to extract in full for data warehouse loading and for reconciliation between test and production environments after Grants Accounting setup migrations.

Related Objects

The documented metadata establishes the key on ALLOWABILITY_SCHEDULE_ID but records no enforced foreign key, which is consistent with the standalone Data Vault classification. The most significant relationships are:

• The allowability schedule header table (owner of ALLOWABILITY_SCHEDULE_ID) — the parent entity whose identifier is the leading column of both the primary key and the unique business key.
• EXPENDITURE_TYPE reference data — the expenditure type definition against which the second key component is validated.
• GMS cost allowability schedule setup and maintenance forms — the Grants Accounting setup UI through which these rows are created and maintained.
• Indirect cost and burden calculation processes — the concurrent and reporting logic that consumes BURDEN_COST_LIMIT, BURDEN_COST_LIMIT_PCT, and MTDC_EXEMPT_FLAG.
• Award and project cost inquiry views — inquiry and reporting components that resolve an expenditure type back to its allowability schedule to explain cost treatment.

Any join should be driven from ALLOWABILITY_SCHEDULE_ID plus EXPENDITURE_TYPE, since those two columns form the only documented access path.