Results for “mtl_cogs_recognition_temp”

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

Overview

MTL_COGS_RECOGNITION_TEMP is an Inventory (INV) module table in Oracle E-Business Suite 12.1.1 and 12.2.2 that serves as a temporary staging structure for Cost of Goods Sold (COGS) recognition processing. As the "TEMP" suffix indicates, the table holds interim transaction rows generated by the COGS recognition concurrent programs before those rows are validated, costed, and posted to the general ledger through the inventory accounting interface. Its most distinctive column is COGS_RECOGNITION_PERCENT, which reflects the proportion of revenue recognized against a shipment for which cost of goods sold should correspondingly be recognized. This deferred COGS mechanism is central to revenue-matching scenarios, such as ship-and-defer arrangements, where inventory cost is relieved in step with revenue rather than at the moment of shipment.

Under the heuristic Data Vault classification mined from its foreign-key structure, the table is modeled as standalone. In Data Vault terms, this suggests a self-contained staging or transactional object rather than a clean hub, link, or satellite. Its dominant unique index, MTL_COGS_RECOGNITION_TEMP_U1 on TRANSACTION_ID, behaves as a business-key candidate, while the table also embeds numerous descriptive, cost, and reference attributes that would typically be modeled as satellite data in a formal Data Vault design.

Key Information Stored

The documented schema contains 177 columns, reflecting the breadth of inventory transaction context carried through COGS staging. The most significant include:

• TRANSACTION_ID — the surrogate primary key and the sole unique-indexed business-key candidate (MTL_COGS_RECOGNITION_TEMP_U1), uniquely the staging row.
• COGS_RECOGNITION_PERCENT — the percentage of cost recognized as COGS, the table's defining attribute.
• INVENTORY_ITEM_ID, ORGANIZATION_ID, REVISION, SUBINVENTORY_CODE, LOCATOR_ID — item and location identity for the transaction.
• TRANSACTION_QUANTITY, TRANSACTION_UOM, PRIMARY_QUANTITY, TRANSACTION_DATE — quantity and timing of the underlying movement.
• TRANSACTION_TYPE_ID, TRANSACTION_ACTION_ID, TRANSACTION_SOURCE_TYPE_ID, TRANSACTION_SOURCE_ID — classification and origin of the transaction.
• ACTUAL_COST, TRANSACTION_COST, PRIOR_COST, NEW_COST — cost values used to derive the COGS amount.
• DISTRIBUTION_ACCOUNT_ID, EXPENSE_ACCOUNT_ID, MATERIAL_ACCOUNT — accounting distribution targets.
• COSTED_FLAG, INVOICED_FLAG, COST_UPDATE_ID, COST_TYPE_ID, COST_GROUP_ID — costing and period status controls.
• RMA_LINE_ID, PICKING_LINE_ID, RESERVATION_ID, MOVEMENT_ID — linkage to the originating order and movement.
• ACCT_PERIOD_ID, REQUEST_ID, PROGRAM_ID, CURRENCY_CODE — period, concurrent request, and currency context.

Common Use Cases and Queries

Typical uses center on reconciling deferred COGS, auditing recognition percentages, and monitoring the COGS recognition concurrent program. Analysts query uncosted or uninvoiced rows before posting:

• Rows pending recognition: SELECT transaction_id, inventory_item_id, cogs_recognition_percent, costed_flag FROM mtl_cogs_recognition_temp WHERE costed_flag = 'N';
• Recognition by item and period: aggregate TRANSACTION_COST weighted by COGS_RECOGNITION_PERCENT grouped by ACCT_PERIOD_ID.
• Trace to the originating order using RMA_LINE_ID, PICKING_LINE_ID, or RESERVATION_ID.
• Period-close checks for rows still flagged as not costed or not invoiced.

Related Objects

The FK metadata links this table to the following principal reference objects:

• MTL_TXN_SOURCE_TYPES via TRANSACTION_SOURCE_TYPE_ID.
• CST_COST_UPDATES via COST_UPDATE_ID.
• CST_COST_TYPES and CST_COST_GROUPS via COST_TYPE_ID and COST_GROUP_ID.
• BOM_DEPARTMENTS via DEPARTMENT_ID.
• SO_PICKING_LINES_ALL via PICKING_LINE_ID.
• JAI_OM_OE_RMA_LINES via RMA_LINE_ID.
• MTL_MOVEMENT_STATISTICS via MOVEMENT_ID.
• MTL_RESERVATIONS via RESERVATION_ID.

Transaction detail is typically cross-referenced with MTL_MATERIAL_TRANSACTIONS and MTL_TRANSACTION_ACCOUNTS, which hold the permanent movement and accounting lines.