Search Results pa_expenditure_types

The PA_EXPENDITURE_TYPES table in Oracle E-Business Suite (EBS) 12.1.1 or 12.2.2 is a critical data structure within the Project Accounting (PA) module, serving as the foundation for classifying and managing expenditure types across projects. This table stores predefined expenditure categories that enable organizations to track, report, and analyze project costs systematically. Below is a detailed breakdown of its purpose, structure, key columns, and functional significance.

Purpose and Functional Context

The PA_EXPENDITURE_TYPES table defines the types of expenditures (e.g., labor, materials, travel) that can be charged to projects. These types are used throughout Oracle Projects to categorize costs, facilitate budgeting, and support financial reporting. The table integrates with other PA modules, such as Costing, Billing, and Budgeting, ensuring consistency in expenditure classification across the system. Expenditure types are often mapped to General Ledger (GL) accounts, enabling seamless financial reconciliation.

Key Columns and Descriptions

The table includes several critical columns, each serving a specific purpose:

• EXPENDITURE_TYPE: A unique identifier for the expenditure category (e.g., "LABOR," "TRAVEL").
• DESCRIPTION: A detailed explanation of the expenditure type.
• UNIT_OF_MEASURE: Specifies the unit (e.g., hours, days) for measurable expenditure types like labor.
• REVENUE_CATEGORY_CODE: Links the expenditure to a revenue category for billing purposes.
• COST_RATE_TYPE: Determines the rate calculation method (e.g., fixed, variable) for costing.
• BILLABLE_FLAG: Indicates whether the expenditure is billable to customers (Y/N).
• START_DATE_ACTIVE and END_DATE_ACTIVE: Define the validity period for the expenditure type.
• ENABLED_FLAG: Controls whether the expenditure type is active for use (Y/N).

Integration with Other Modules

The PA_EXPENDITURE_TYPES table is referenced by multiple Oracle Projects tables, including:

• PA_EXPENDITURE_ITEMS: Associates actual project transactions with expenditure types.
• PA_PROJECT_FP_OPTIONS: Links expenditure types to financial plan options for budgeting.
• PA_DRAFT_REVENUES: Ties expenditure types to revenue generation rules.

Additionally, expenditure types are often mapped to GL accounts via the PA_EXPENDITURE_TYPE_GL_ACCOUNTS table, ensuring proper accounting treatment.

Configuration and Usage

Administrators define expenditure types in the Oracle Projects setup, typically through the "Expenditure Types" form (Navigation: Projects > Setup > Financials > Expenditure Types). Key considerations include:

• Hierarchy: Expenditure types can be organized hierarchically for reporting (e.g., "LABOR" may include sub-types like "REGULAR" and "OVERTIME").
• Defaults: Default attributes (e.g., billable flag) can be set to streamline data entry.
• Validation: The system enforces referential integrity, preventing deletion of expenditure types linked to transactions.

Reporting and Analytics

Expenditure types serve as a primary dimension in Oracle Projects reporting. Standard reports (e.g., Project Cost Analysis, Expenditure Summary) and BI Publisher templates leverage this table to aggregate costs by category. Custom workflows or alerts can also be triggered based on expenditure type criteria.

Conclusion

The PA_EXPENDITURE_TYPES table is a cornerstone of Oracle Projects' cost management framework. Its structured design ensures accurate cost classification, supports integration with financial systems, and enables granular project analytics. Proper configuration of this table is essential for organizations seeking to optimize project financial controls and reporting capabilities in Oracle EBS.