Results for “payback_osp_var_account”

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

Overview

CST_AVG_DIST_ACCTS_V is an APPS-owned database view in Oracle E-Business Suite (validated against 12.1.1 and 12.2.2) that belongs to the BOM – Bills of Material product family and, more specifically, to the Cost Management (CST) schema objects. Its documented purpose is to present default general ledger accounts by cost group. In practice, the view consolidates the default account assignments held at the inventory organization level in MTL_PARAMETERS with the cost-group-specific overrides held in CST_COST_GROUP_ACCOUNTS, returning a single unified account picture for each organization and cost group combination.

The view is significant because it exposes the full set of accounts relevant to average costing, including the payback variance accounts. This is directly relevant to the search term payback_osp_var_account: that column is surfaced by this view as PAYBACK_OSP_VAR_ACCOUNT, the payback variance account for Outside Processing (OSP). Reporting, extension, and integration logic that needs to resolve these accounts without navigating multiple base tables can query this view instead.

Underlying Base Objects

The ETRM metadata documents two referenced base objects, both exposed in this context through synonyms:

• CST_COST_GROUP_ACCOUNTS (SYNONYM) — Holds the account assignments defined per organization and cost group. The view aliases this table as CGA.
• MTL_PARAMETERS (SYNONYM) — Holds organization-level inventory and costing parameters. The view aliases this table as MP.

The view text is a UNION of two branches. The first branch joins CST_COST_GROUP_ACCOUNTS to MTL_PARAMETERS on ORGANIZATION_ID, filters to costing methods 2, 5, and 6 (average cost variants), and excludes the seeded default cost group (COST_GROUP_ID != 1). It returns the cost-group-specific accounts. The second branch selects directly from MTL_PARAMETERS for the same costing methods and synthesizes COST_GROUP_ID = 1, using the organization-level default accounts while returning NULL for all five payback variance columns. This design ensures that cost group 1 always represents the organization default, and that payback variance accounts are only meaningful where explicitly defined by cost group.

Key Columns

• ORGANIZATION_ID — Inventory organization owning the account assignment.
• COST_GROUP_ID — Cost group; 1 denotes the organization-level default row derived from MTL_PARAMETERS.
• MATERIAL_ACCOUNT, MATERIAL_OVERHEAD_ACCOUNT, RESOURCE_ACCOUNT, OVERHEAD_ACCOUNT, OUTSIDE_PROCESSING_ACCOUNT — Standard default accounts for material, material overhead, resources, overhead, and outside processing.
• AVERAGE_COST_VAR_ACCOUNT — Variance account for average cost adjustments.
• ENCUMBRANCE_ACCOUNT — Encumbrance account used for budgetary accounting.
• PAYBACK_MAT_VAR_ACCOUNT, PAYBACK_RES_VAR_ACCOUNT, PAYBACK_OSP_VAR_ACCOUNT, PAYBACK_MOH_VAR_ACCOUNT, PAYBACK_OVH_VAR_ACCOUNT — The five payback variance accounts for material, resources, outside processing, material overhead, and overhead respectively. These are populated only in the first UNION branch (cost groups other than 1).

Common Use Cases and Queries

Typical scenarios include resolving the correct payback OSP variance account for a given organization and cost group, validating account setup across cost groups, and feeding downstream subledger or reporting extracts. A representative query that targets the searched column follows:

• SELECT organization_id, cost_group_id, payback_osp_var_account FROM cst_avg_dist_accts_v WHERE organization_id = :org_id AND payback_osp_var_account IS NOT NULL;
• To review all payback accounts for a cost group: SELECT cost_group_id, payback_mat_var_account, payback_res_var_account, payback_osp_var_account, payback_moh_var_account, payback_ovh_var_account FROM cst_avg_dist_accts_v WHERE organization_id = :org_id;
• To distinguish default versus cost-group rows, filter on cost_group_id = 1 (organization default) or cost_group_id != 1 (explicit cost group).

Because payback columns are NULL for cost group 1, consumers should treat NULL as "not separately defined at the default level" rather than a setup error.