Search Results pa_mc_exp_items_all_pk

Overview

PA_MC_EXP_ITEMS_ALL is a multi-currency expenditure table within the Oracle Projects (PA) module. It stores the smallest expenditure units charged to projects and tasks, expressed in each reporting currency defined for a set of books. The "_ALL" suffix indicates that the table is partitioned by org_id or, more typically in Oracle Projects, holds data across multiple sets of books rather than being filtered by a single operating unit.

This table functions as the multi-currency companion to PA_EXPENDITURE_ITEMS_ALL. While PA_EXPENDITURE_ITEMS_ALL holds the transactional detail in the functional currency, PA_MC_EXP_ITEMS_ALL carries project-functional and reporting currency amounts, conversion rates, and rate types required for revenue recognition, forecasting, and intercompany transfer pricing. Referenced by the foreign keys, the table accommodates three distinct currency conversion contexts: cost, revenue, and project-functional (ProjFunc) invoicing and forecasting.

Under a heuristic Data Vault classification derived from the FK structure, this map is best modeled as a link entity. It resolves the many-to-many relationship between expenditure items and reporting currency contexts, keyed by the composite of SET_OF_BOOKS_ID and EXPENDITURE_ITEM_ID, while carrying descriptive rate and amount attributes that behave as link satellites.

Key Information Stored

The composite business key consists of SET_OF_BOOKS_ID and EXPENDITURE_ITEM_ID, enforced by the unique index PA_MC_EXPENDITURE_ITEMS_U1 and the primary key PA_MC_EXP_ITEMS_ALL_PK. The most significant columns include:

• SET_OF_BOOKS_ID — Identifies the ledger (set of books) context for the currency amounts.
• EXPENDITURE_ITEM_ID — References the parent expenditure item in PA_EXPENDITURE_ITEMS_ALL.
• RAW_COST / RAW_COST_RATE — Raw cost amount and its conversion rate.
• BURDEN_COST / BURDEN_COST_RATE — Burdened cost and its rate.
• RAW_REVENUE / BILL_RATE — Raw revenue and billing rate for the item.
• ACCRUED_REVENUE / ACCRUAL_RATE — Accrued revenue amount and rate.
• ADJUSTED_REVENUE / ADJUSTED_RATE — Adjusted revenue and rate.
• CURRENCY_CODE — Reporting currency for the stored amounts.
• COST_EXCHANGE_RATE / COST_RATE_TYPE / COST_CONVERSION_DATE — Cost currency conversion metadata.
• REVENUE_EXCHANGE_RATE / REVENUE_RATE_TYPE / REVENUE_CONVERSION_DATE — Revenue conversion metadata.
• TRANSFER_PRICE / TP_EXCHANGE_RATE — Transfer pricing amount and rate.
• PROJFUNC_INV_EXCHANGE_RATE / PROJFUNC_FCST_EXCHANGE_RATE — Project-functional invoicing and forecasting rates.
• NET_ZERO_ADJUSTMENT_FLAG — Indicates whether the item is a net-zero adjustment.
• TRANSFERRED_FROM_EXP_ITEM_ID — Points back to a source expenditure item for transferred amounts.
• PRC_ASSIGNMENT_ID — Links to the project rate schedule assignment used.

Common Use Cases and Queries

PA_MC_EXP_ITEMS_ALL is queried primarily for multi-currency reporting, revenue and cost reconciliation, and transfer pricing analysis. Typical use cases include reconciling a project's cost and revenue in a reporting currency versus the functional currency, and auditing conversion rates applied to specific expenditure items.

A common pattern joins this table to PA_EXPENDITURE_ITEMS_ALL to obtain transactional context:

• SELECT m.EXPENDITURE_ITEM_ID, m.CURRENCY_CODE, m.RAW_COST, m.RAW_REVENUE FROM PA_MC_EXP_ITEMS_ALL m, PA_EXPENDITURE_ITEMS_ALL e WHERE m.EXPENDITURE_ITEM_ID = e.EXPENDITURE_ITEM_ID AND m.SET_OF_BOOKS_ID = :ledger_id
• Report by currency: GROUP BY m.CURRENCY_CODE, SUM(m.BURDEN_COST), SUM(m.ACCRUED_REVENUE).
• Conversion audit: filter rows where COST_RATE_TYPE or REVENUE_RATE_TYPE is null or differs from expected daily conversion types in GL_DAILY_CONVERSION_TYPES.

Related Objects

• PA_EXPENDITURE_ITEMS_ALL — Recipient of the EXPENDITURE_ITEM_ID FK; supplies the base transaction.
• GL_SETS_OF_BOOKS_11I — Referenced by SET_OF_BOOKS_ID; defines the ledger.
• GL_DAILY_CONVERSION_TYPES — Referenced twice via PROJFUNC_INV_RATE_TYPE and PROJFUNC_FCST_RATE_TYPE.
• PA_PROJECTS_ALL — Parent of expenditure items, reached through the joined item.
• PA_TASKS — Task context for charged expenditures.
• PA_COST_DISTRIBUTION_LINES_ALL — Consumes converted cost amounts downstream.
• PA_DRAFT_REVENUES_ALL — Uses revenue and accrual amounts for revenue generation.

Together these objects support the multi-currency cost, revenue, and transfer pricing flows that define project financial reporting in Oracle EBS 12.1.1 and 12.2.2.