Results for “so_model_line_cogs_account”

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

Overview

SO_MODEL_LINE_COGS_ACCOUNT is a seeded Oracle E-Business Suite view owned by the APPS schema and classified under the Order Entry (OE) product family. Its documented purpose is to derive the Cost of Goods Sold (COGS) account from the model line details for option lines. In Oracle Order Management, a model line represents a configured or kitset parent item, while its option (child) lines represent the selected components or features. The COGS account is an accounting attribute associated with an inventory item and is used to determine the debit account posted during cost-of-goods-sold recognition at the time of invoicing, shipping, or order close, depending on the costing and AutoAccounting setup.

Because a configured option line inherits much of its context from its model parent, the standard item attribute alone may not surface the correct COGS account in reporting or integration logic. This view bridges that gap: it correlates each option line to its parent model line and then resolves the COGS account from the master item definition in the appropriate inventory organization. The view is therefore most relevant to reporting and integration scenarios where the accounting flexfield for COGS must be identified at the line-detail level, such as order-to-cash reporting, revenue and cost reconciliation, and custom AutoAccounting or post-processing logic.

Underlying Base Objects

The ETRM metadata documents three referenced objects: MTL_SYSTEM_ITEMS_B (synonym), SO_LINES (view), and SO_LINE_DETAILS (synonym). Each plays a distinct role in the join logic.

• MTL_SYSTEM_ITEMS_B supplies the COST_OF_SALES_ACCOUNT attribute, resolved by organization and inventory item.
• SO_LINES is the Order Management line table (exposed as a view in this metadata), providing both the option/parent hierarchy and the link to line details.
• SO_LINE_DETAILS holds line detail records, including LINE_DETAIL_ID, INVENTORY_ITEM_ID, and WAREHOUSE_ID, which are used to match the item to the correct organization.

The view text joins SO_LINES to itself on L2.LINE_ID = L1.PARENT_LINE_ID, establishing the option-to-model relationship. Line details are joined to both the model and option lines, with item matching based on INVENTORY_ITEM_ID and organization matching based on M.ORGANIZATION_ID = LD2.WAREHOUSE_ID. A GROUP BY with HAVING LD2.LINE_DETAIL_ID = MIN(LD1.LINE_DETAIL_ID) clause ensures a single, deterministic line-detail row is returned per line, and the WITH CHECK OPTION restricts updatable rows through the view.

Key Columns

• LINE_ID — the order line identifier of the option line, drawn from the first SO_LINES alias.
• LINE_DETAIL_ID — the qualifying line-detail identifier for the model side, selected via the aggregate MIN logic.
• COST_OF_SALES_ACCOUNT — the accounting flexfield value assigned to the inventory item, retrieved from MTL_SYSTEM_ITEMS_B for the matching organization.

These three columns form a compact result set intended to map an option line to the COGS accounting account associated with its model's inventory item.

Common Use Cases and Queries

The primary scenario is identifying the COGS account for option lines during order and cost reporting. A representative query joins the view to order lines to produce an option-to-account listing:

• Cost-of-goods reporting: reconcile invoiced option lines against their derived COGS accounts.
• Integration extracts: feed the resolved account into downstream GL or subledger processes.
• Data validation: verify that option lines resolve to an expected COST_OF_SALES_ACCOUNT.

Example: SELECT line_id, line_detail_id, cost_of_sales_account FROM apps.so_model_line_cogs_account; can be extended by joining LINE_ID to SO_HEADERS_ALL or additional order-line attributes for filtering. Because the view aggregates and constrains results, queries should treat the output as one derived account per qualifying option line. Organizations implementing this view should confirm that item attributes and organization assignments are correctly maintained, since mismatches in MTL_SYSTEM_ITEMS_B or warehouse-to-organization mapping will produce missing or incorrect COGS values.