Results for “rate_variance_account”

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

Overview

The CSTBV_MATL_OVHD_CST_SUB_ELMNT view is an Oracle E-Business Suite (EBS) database object owned by the APPS schema and classified under the BOM — Bills of Material product family. It is a read-only view, as indicated by the WITH READ ONLY clause in its defining SQL, and functions as a materialized reporting and integration interface for material overhead cost sub-elements in Oracle Cost Management and Bills of Material.

The object is documented as "Retrofitted," meaning it was introduced or re-pointed during an upgrade or patch cycle to expose resource attributes in a form consumable by forms, concurrent programs, and external integrations. The user search term default_activity_id corresponds directly to one of the projected columns, indicating that this view is frequently queried when activity-based costing (ABC) or overhead absorption logic references an activity identifier tied to a resource.

Because the view is read-only, it is intended strictly for query and extraction purposes; any maintenance of the underlying resource data must occur against the base table itself.

Underlying Base Objects

The view is defined over a single documented base object: BOM_RESOURCES, accessed through a synonym. The defining query selects from BOM_RESOURCES BR with a hard-coded filter, WHERE BR.COST_ELEMENT_ID = 2, which restricts the result set to resources associated with the material overhead cost element.

Access is further constrained by the security predicate '_SEC:BR.ORGANIZATION_ID' IS NOT NULL. This is a sub-inventory/organization-level security directive resolved at runtime by the EBS security framework, ensuring that only resources belonging to organizations the querying responsibility is authorized to view are returned. The view therefore inherits the multi-org and security semantics of BOM_RESOURCES rather than redefining them.

Operationally, the view is a one-to-many projection: multiple rows are returned per organization for each material overhead resource, each row carrying its own cost element assignment, expenditure type, and accounting references.

Key Columns

• RESOURCE_ID — Unique identifier for the resource; the primary join key back to BOM_RESOURCES.
• RESOURCE_CODE and DESCRIPTION — The user-visible name and description of the overhead resource.
• DISABLE_DATE — Date on which the resource becomes inactive; used to filter current versus historical overhead.
• EXPENDITURE_TYPE — The expenditure type associated with the resource, relevant to costing and accounting flows.
• ORGANIZATION_ID — Operating unit/organization context, governed by the security predicate.
• DEFAULT_ACTIVITY_ID — The default activity identifier linked to the resource; central to activity-based overhead costing and absorption.
• ABSORPTION_ACCOUNT and RATE_VARIANCE_ACCOUNT — General ledger accounts used to absorb overhead and record rate variances.
• CREATION_DATE, CREATED_BY, LAST_UPDATE_DATE, LAST_UPDATED_BY — Standard WHO audit columns, aliased in the view as CREATED_DATE, CREATED_BY, UPDATED_DATE, and UPDATED_BY.
• _LA: descriptors — Pseudo-columns (DEFAULT_BASIS_TYPE and COST_CODE_TYPE) that instruct the EBS framework to translate underlying code values into human-readable meaning via the MFG_LOOKUPS lookups CST_BASIS and CST_COST_CODE_TYPE.

Common Use Cases and Queries

The view is most commonly used to enumerate material overhead resources and their default activity assignments, to reconcile absorption and variance accounts, and to feed overhead cost extracts into reporting layers.

To locate resources by activity, the following query applies:

• SELECT resource_code, organization_id, default_activity_id, absorption_account FROM cstbv_matl_ovhd_cst_sub_elmnt WHERE default_activity_id IS NOT NULL;

To list currently active overhead resources for a given organization:

• SELECT resource_id, resource_code, expenditure_type FROM cstbv_matl_ovhd_cst_sub_elmnt WHERE organization_id = :org_id AND (disable_date IS NULL OR disable_date > SYSDATE);

Because the view is read-only and security-filtered, it is safe for ad-hoc inquiry and for scheduled extracts. Any change to default activity, absorption, or variance account assignments must be performed through the Bills of Material resource maintenance forms or direct DML against BOM_RESOURCES.