Search Results res_ovh_absorption_acct

Overview

APPS.CST_XLA_RES_OVH_REF_V is a validity-status instrumented database view owned by the APPS schema and registered under FND Design Data as BOM.CST_XLA_RES_OVH_REF_V. In Oracle EBS 12.1.1 and 12.2.2, it functions as a reference view within the Cost Management (CST) and Subledger Accounting (XLA) architecture. Its stated purpose is to expose resource-level overhead absorption reference data so that the XLA engine can derive the correct absorption account and related attributes when generating accounting entries for resource-based overhead transactions.

The view is documented as Oracle Internal Use Only, meaning Oracle Corporation does not support direct customer access except through standard Oracle Applications programs. Consequently, it should be treated as an integration and reporting surface rather than an application programming interface. Its role is nonetheless significant: it is one of the seeded reference objects that the Create Accounting process consults when mapping resource overhead to cost elements and expenditure types. Users searching for res_expenditure_type will typically be tracing how an overhead resource's expenditure type is resolved during absorption and how descriptive flexfield context travels alongside the resource definition.

Underlying Base Objects

The documented view metadata lists two referenced base objects, both exposed to the view through synonyms in the APPS schema:

• BOM_RESOURCES (SYNONYM) — the master resource definition, supplying resource identity, code, description, type, purchase item identifier, functional currency flag, descriptive flexfield structure and segments, and the overhead absorption account reference.
• CST_COST_ELEMENTS (SYNONYM) — the cost element repository, supplying the cost element name associated with the resource and supporting the mapping between resources and their accounting classification.

Because the view is defined over synonyms rather than directly over physical tables, it remains portable across the APPS schema and remains valid as long as the underlying BOM and CST objects are valid. The view is stamped VALID, confirming that at the time of documentation the dependency chain resolved correctly. The join between BOM_RESOURCES and CST_COST_ELEMENTS provides the denormalized resource-plus-cost-element shape that the XLA reference logic expects.

Key Columns

The view exposes a resource-centric column set. The principal columns are:

• RESOURCE_ID — the numeric unique identifier of the resource; the primary join key back to BOM_RESOURCES.
• RESOURCE_CODE — the short user-facing code of the resource.
• RES_DESCRIPTION — the resource description.
• RES_COST_ELEMENT — the cost element name, sourced from the cost element definition, used for accounting classification.
• RES_PURCHASE_ITEM_ID — the purchase item associated with the resource where applicable.
• RES_FUNC_CURRENCY_FLAG — indicates that the resource unit of measure is expressed in functional currency.
• RES_TYPE — the numeric resource type classification.
• RES_EXPENDITURE_TYPE — the expenditure type assigned to the resource, the column most commonly queried by users investigating res_expenditure_type.
• RES_ATTRIBUTE_CATEGORY and RES_ATTRIBUTE1 through RES_ATTRIBUTE15 — the descriptive flexfield structure defining column and its fifteen segments, propagating resource DFF context to accounting.
• RES_OVH_ABSORPTION_ACCT — the absorption account reference used to post absorbed overhead.

Common Use Cases and Queries

The most frequent use case is diagnostic: reconciling why a resource overhead transaction was accounted to a particular expenditure type or absorption account. A second use case is reporting on resource accounting defaults across a cost element. Because the object is flagged Oracle Internal Use Only, any direct SQL should be confined to read-only, non-production, or support-approved scenarios.

A representative query returning the expenditure type and absorption account for a resource:

• SELECT resource_id, resource_code, res_description, res_cost_element, res_expenditure_type, res_ovh_absorption_acct FROM apps.cst_xla_res_ovh_ref_v WHERE resource_code = :resource_code;
• SELECT resource_id, resource_code, res_expenditure_type FROM apps.cst_xla_res_ovh_ref_v WHERE res_expenditure_type = :expenditure_type ORDER BY resource_code;
• SELECT c.res_cost_element, r.res_expenditure_type, COUNT(*) FROM apps.cst_xla_res_ovh_ref_v r GROUP BY c.res_cost_element, r.res_expenditure_type; — useful for cost element versus expenditure type distribution analysis.

These queries allow implementers to verify that resource overhead reference data aligns with the costing and subledger accounting configuration before and after period-close processing in EBS 12.1.1 and 12.2.2.