Results for “outside_proc_variance_account”

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

Overview

The WIP_NON_STANDARD_CLASSES_VAL_V view is a validation view owned by the APPS schema within the Work in Process (WIP) module of Oracle E-Business Suite. Its documented description is "Nonstandard accounting classes," and it presents those WIP accounting class definitions that are currently active and that fall into the nonstandard class categories. In Oracle EBS, accounting classes determine which General Ledger accounts are charged when material, resources, overhead, and variances are processed against a job or schedule. Standard classes are tied to a costed discrete job and derive their accounts from the bill of materials and routing, whereas nonstandard classes carry accounts that are explicitly defined by the user, primarily for nonstandard asset and expense jobs.

The view functions as a validation source (hence the VAL suffix convention) and as a reporting convenience. Report developers, Oracle Forms lookups, and integration interfaces can query it to obtain the valid, enabled nonstandard classes for a given organization together with their associated material, variance, resource, overhead, and adjustment accounts. Because the view applies the enablement filter internally, callers do not need to reproduce the DISABLE_DATE logic themselves.

Underlying Base Objects

The view is defined directly over a single documented base object, the synonym WIP_ACCOUNTING_CLASSES, which resolves to the APPS-owned accounting class table. No joins to other tables are present in the view text. The view's WHERE clause performs two filtering operations:

• Enablement filter: NVL(DISABLE_DATE, SYSDATE+1) > SYSDATE — rows are returned only when the class has not been disabled as of the current date. Classes with a null DISABLE_DATE are treated as open-ended and therefore included.
• Class type filter: CLASS_TYPE IN (3, 4) — only class types 3 and 4 are surfaced. These correspond to the nonstandard accounting class categories, which is consistent with the view's stated purpose of presenting nonstandard classes.

Because the view is a thin projection over WIP_ACCOUNTING_CLASSES, it inherits the table's organization-level partitioning through the ORGANIZATION_ID column, and it is subject to the same security and access characteristics as the base table.

Key Columns

The view exposes the following columns, each of which maps directly to an accounting class attribute:

• CLASS_CODE — the user-defined identifier for the accounting class.
• DESCRIPTION — the descriptive name of the class.
• CLASS_TYPE — the class category; restricted to values 3 and 4 (nonstandard).
• MATERIAL_ACCOUNT — the account charged for material issues to the job.
• MATERIAL_VARIANCE_ACCOUNT — the account that absorbs the difference between actual and expected material cost; this is the column most relevant to users searching for the material variance account.
• MATERIAL_OVERHEAD_ACCOUNT — the account for material overhead absorption.
• RESOURCE_ACCOUNT and RESOURCE_VARIANCE_ACCOUNT — the accounts for resource charges and their variances.
• OUTSIDE_PROCESSING_ACCOUNT and OUTSIDE_PROC_VARIANCE_ACCOUNT — the accounts for outside processing charges and variances.
• OVERHEAD_ACCOUNT and OVERHEAD_VARIANCE_ACCOUNT — the accounts for overhead absorption and overhead variances.
• STD_COST_ADJUSTMENT_ACCOUNT — the account used to record standard cost adjustment entries.
• ORGANIZATION_ID — the inventory organization to which the accounting class belongs.

Common Use Cases and Queries

The most frequent use of this view is to resolve the accounts associated with a valid nonstandard accounting class, particularly the material variance account. A typical query retrieves the variance account for a specific organization and class code:

SELECT class_code, description, material_variance_account
FROM wip_non_standard_classes_val_v
WHERE organization_id = :org_id
AND class_code = :class_code;

For a full listing of all active nonstandard classes and their account assignments within an organization, the following pattern applies:

SELECT class_code, description, class_type,
material_account, material_variance_account,
resource_account, resource_variance_account,
overhead_account, overhead_variance_account
FROM wip_non_standard_classes_val_v
WHERE organization_id = :org_id
AND class_type IN (3, 4)
ORDER BY class_code;

Other common scenarios include populating value lists in custom Forms or OAF pages, driving account derivation logic in conversion or interface programs, and supporting reconciliation reports that compare account assignments across nonstandard jobs. When querying, note that the view returns only enabled rows for the current system date, so historical account assignments for disabled classes must be sourced from the base table.