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

Overview

CST_PAC_LEGAL_ENTITIES_V is a denormalized reporting view owned by the APPS schema in Oracle E-Business Suite, classified under the BOM — Bills of Material product family. Its purpose is to expose legal entity information specifically for legal entities that participate in periodic costing (Periodic Average Cost) processing. In the Oracle EBS 12.1.1 and 12.2.2 data models, periodic costing relies on cost groups defined at the legal entity level, and downstream cost processing — including Periodic Acquisition Cost (PAC) transactions — requires the correct association between a legal entity, its primary ledger (formerly the set of books), and the effective dating of that entity. This view consolidates those elements into a single queryable structure, removing the need for report authors and integrators to join the underlying XLE, GL, and CST tables manually. It is typically consumed by cost accounting reports, reconciliation extracts, and integration interfaces that must determine, for a given legal entity, which primary ledger its periodic cost data belongs to and over what date range the entity was effective. Because it resolves the ledger using the PRIMARY ledger category and the enabled relationship flag, it returns only the operative primary ledger assignment rather than the full ledger relationship history.

Underlying Base Objects

The view is defined over three documented referenced objects, all accessed through APPS:

The presence of GL_LEDGER_LE_V in the definition is directly relevant to user searches for that object, as this view is one of its documented dependents.

Key Columns

  • LEGAL_ENTITY — The legal entity identifier (legal entity ID) drawn from the cost group, used to key periodic cost data to an owning entity.
  • NAME — The descriptive name of the legal entity, sourced from XLE_FIRSTPARTY_INFORMATION_V, suitable for display on reports.
  • SET_OF_BOOKS_ID — The primary ledger identifier, aliased from PRIMARY_LEDGER_ID; retained under the legacy set-of-books naming for backward compatibility with 12.1.1-era reports.
  • DATE_FROM — The effective-from date of the legal entity (LE_EFFECTIVE_FROM).
  • DATE_TO — The effective-to date of the legal entity (EFFECTIVE_TO); may be null for open-ended entities.

The view text uses SELECT DISTINCT, which suppresses duplicate rows arising from multiple cost group or ledger relationships, so each legal entity/ledger combination is returned once per effective range.

Common Use Cases and Queries

Typical scenarios include identifying the primary ledger for a legal entity before running periodic cost extraction, validating effective dating of entities in cost reconciliation, and driving integration payloads that must carry both entity and ledger context.

  • Retrieve all periodic legal entities with their ledger and effective dates:
    SELECT legal_entity, name, set_of_books_id, date_from, date_to FROM apps.cst_pac_legal_entities_v;
  • Resolve the primary ledger for a specific legal entity:
    SELECT name, set_of_books_id FROM apps.cst_pac_legal_entities_v WHERE legal_entity = :p_legal_entity_id;
  • Filter to entities effective on a given date:
    SELECT legal_entity, name, set_of_books_id FROM apps.cst_pac_legal_entities_v WHERE :p_as_of_date BETWEEN date_from AND NVL(date_to, :p_as_of_date);

Because the view is read-only and denormalized, it is well suited to report data sources and lookup validation, but it must not be used as a target for DML. All remediating changes to legal entity, ledger relationship, or cost group data must be made through the owning application forms and APIs.