Search Results pa_ind_cost_codes

Overview

The PA_IND_COST_CODES table is a core reference table within the Oracle E-Business Suite Projects (PA) module. It serves as the master repository for implementation-defined classifications of burden costs, commonly referred to as indirect cost codes. These codes are fundamental to the application's complex burdening (or indirect cost allocation) engine. The table enables organizations to categorize and group indirect costs—such as overhead, fringe benefits, and general and administrative (G&A) expenses—for the purpose of calculating and applying burden rates to project transactions. Its role is critical for ensuring accurate project costing, compliance with accounting standards, and the generation of cost-plus billing in project-centric environments.

Key Information Stored

While the provided metadata does not list specific columns, the primary key is documented as IND_COST_CODE. This field is the unique identifier for each indirect cost classification. Based on its functional purpose, the table typically stores descriptive and control attributes for each code. Common columns often include a user-defined name (e.g., IND_COST_CODE_DESC), effective dates (START_DATE_ACTIVE, END_DATE_ACTIVE), and flags controlling its usage in allocation processes. The structure is designed to be flexible, allowing administrators to define a coding scheme that aligns with their organization's specific cost pooling and allocation methodologies.

Common Use Cases and Queries

The primary use case is the setup and maintenance of the indirect cost structure during implementation. Administrators populate this table with codes that logically group indirect expenses. These codes are then referenced when defining burden schedules, multipliers, and allocation rules. For reporting, the table is frequently joined to transaction data to analyze burden costs by classification. A common query pattern involves listing all active cost codes for a setup review:

SELECT ind_cost_code, description
FROM pa.pa_ind_cost_codes
WHERE SYSDATE BETWEEN start_date_active AND NVL(end_date_active, SYSDATE)
ORDER BY 1;

Another critical use is tracing the application of burden in financial reports, requiring joins to allocation result tables via the IND_COST_CODE key.

Related Objects

As indicated by the foreign key relationships, PA_IND_COST_CODES is central to the burdening subsystem. Key dependent tables include:

• PA_CINT_RATE_INFO_ALL: Stores burden rates defined for specific indirect cost codes.
• PA_IND_COST_MULTIPLIERS: Holds multipliers applied to base rates for specific cost codes.
• PA_COST_BASE_COST_CODES: Maps expenditure types to eligible indirect cost codes for allocation.
• PA_ALLOC_RUNS_ALL: References cost codes in the context of allocation run definitions.
• PA_CINT_EXP_TYPE_EXCL_ALL and PA_CINT_RATE_MULTIPLIERS: Further control the application of specific cost codes to expenditure types and rate calculations.

These relationships underscore that PA_IND_COST_CODES acts as a parent reference table, ensuring data integrity across the entire burden costing process.