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COGs Recognition Date will come from Revenue Recognition Date.

If the GL Period is closed


then COGS Recognition will be
created in the next open Period.
If the revenue recognition is before SO issue then cogs recognition date is same as SO issue.

COGS Recognition event/transaction, will be created by Generate COGS Recognition Events


program.

Collect Revenue Recognition Information imports Revenue Recognition details from Receivables
module to Costing module.
COGS Accounting From RMA Perspective(How to interpret COGSDIAG.sql, Not To
a bug, Known Issues and Recommended Patches) (Doc ID 1528307.1) Bottom

In this Document Was this document helpful?

Purpose
Scope Yes

Details No
1. Summary of RMA Accounting:
2. COGSDIAG.sql:
3. Standard Functionality: Document Details

4. Known Issues and Recommended


Fixes:
5. Recommended Patches: Type: BULLETIN
Status: PUBLISHED
References Last Major Update: Jul 21, 2014
Last Update: Dec 9, 2016
APPLIES TO:

Oracle Cost Management - Version 12.0.0 to Related Products


12.1.3 [Release 12 to 12.1]
Oracle Cost Management
Information in this document applies to any
platform. Information Centers
E-
Business
PURPOSE Suite
Product
Informati
The purpose of this document is to provide on Center
Index
detailed Cost of Goods Sold (COGS) [444.2]
accounting information for various Return
Material Authorizations (RMA) scenarios.
Common and known issues are reviewed. Document References

No References available for this document.

Recently Viewed
SCOPE Why Are There Values in the Deferred COGS Account
After Running ''Generate COGS Recognition'' ?
[1566921.1]
This document is for functional and technical
users of Oracle Cost Management module who COGS Recognition Getting Delayed Beyond The Date
would want to understand the COGS dataflow When Revenue Recognition Are Run [1515832.1]
and its accounting entries related to various No COGS Recognition When RMA Receipt has same Date
as Shipment [1377080.1]
RMA scenarios.
R12 Is There Any Standard Reports To Identify How
DETAILS Much Revenue Recognized And/Or Deferred In AR
Invoices [1113667.1]

1. Summary of RMA Accounting: EBS Oracle Receivables Transaction Analyzer


[2058269.1]

Show More

Note:-

1.In case of Case - 4, Standard Cost


Adjustment Account will be credited at $2 (
12-10).

Standard Cost Adjustment is nothing but the


difference between the Item cost at the time of
Sales order and Referenced RMA Receipt.

The COGS account defined in the Organization


Parameters window will be used for the
Standard Cost Update Adjustment account.

2.Incase of Case - 6(Ship Only Orders), once


the line is closed, it insert a line in
Cst_Revenue_recognition_lines(CRRL) table
with Potentially_unmatched_flag as U. Once
the Generate COGS rec program is run

Potentially_unmatched_flag becomes
NULL and COGS transaction created in
Mtl_material_transactions (MMT) and
Cst_cogs_events (CCE) tables.

2. COGSDIAG.sql:

The COGSDIAG.sql script is a collector script


to gather detailed information on COGS and
COGS Recognition transactions for a specific
Sales Order. It is available in Data Collection
Scripts for Cost Management (Doc ID
378348.1).

How to Interpret:

A. Check the Creation date and Transaction


Date of Sales Order Issue, Revenue
Recognition, RMA Receipt and COGS
transaction.

B. Check COGS_PERCENTAGE and


PRIOR_COGS_PERCENTAGE columns in
CST_COGS_EVENTS table.

C. The TRANSACTION_DATE in
MTL_MATERIAL_TRANSACTIONS table
for COGS transaction depends on the
LAST_EVENT_DATE in
CST_REVENUE_RECOGNITION_LINES
table.

When the Collect Revenue Recognition


Information program is run, it inserts a
line in the
CST_REVENUE_RECOGNITION_LI
NES (CRRL) table. This is populated
by Accounts Receivables (AR) code.
This is the Revenue Recognition date
and can be checked from the
RA_CUST_TRX_LINE_GL_DIST_A
LL table, column name GL_Date.

D. The SO_ISSUE_ACCOUNT_TYPE
column in
MTL_MATERIAL_TRANSACTIONS table
decides whether DCOGS (Deferred Cost of
Goods Sold) or COGS (Cost of Goods Sold)
account is used.

Above column is populated by


Inventory Code.
A value of 2 indicates that the Sales
Order Issue is done in Release 12, so
DCOGS comes into picture.
A value of 'NULL' indicates that the
Sales Order Issue is done in Release 11i
and the COGS account is used.

Refer to:

Bug 13576673 - COGS RECOGNITION


LINES NOT GENERATED AND
DEFERRED COGS BALANCE IN GL
INCREASES

E. Event Types:

Event Type 6 and 2: RMA Place holder


and RMA receipt

Scenario 1: SO ISSUE = 10 quantity,


RMA = 2 quantity
Event Type 6 Event quantity
is 10
Event Type 2 Event quantity
as -2
COGS Rec for (10-2) 8

Scenario 2: SO ISSUE = 10 quantity


RMA = 2 quantity
Event Type 6 Event quantity
is 10
Event Type 2 Event quantity
as -2
RMA for 4 quantity
Event Type 6 Event quantity
is 8 (10-2)
Event Type 2 Event quantity
as - 4

Event Type 4: COGS Rec % Adj (SO ISSUE-


COGS-RMA)

The Sales Order Issue is done and the RMA is


created with 0% COGS.
This means the collect revenue and generate
COGS programs have not been run.
- To correct the backdated COGS transaction,
adjustment event 4 is created.

Event Type 5: COGS Rec Qty Adj(SO


ISSUE-RMA-REV and COGS)

The Sales Order Issue is done in the month of


January.
Revenue recognition and COGS recognition is
done on April.
In February the RMA is created and it is stuck
in Material Transaction Interface (MTI) table.
In order to adjust this backdated RMA, event
type 5 is created.

3. Standard Functionality:

A. Distribution is not created for COGS


Recognition under the following scenarios:

i. The Sales Order Issue quantity and


RMA quantity are equal and are in same
or different period. [SO ISSUE > RMA >
COGS]

ii. The Item costs is "ZERO" check the


new cost
in CST_REVENUE_COGS_MATCH_LI
NES table. It will be "Null".

iii. Both the COGS % and Prior COGS %


are same (0 or any value) in
CST_COGS_EVENTS table.

B. Manual AR invoices linked to a Sales Order


are not considered for COGS recognition:

Only invoices created through Auto Invoice


program are getting considered for COGS
recognition.
This is not a bug, the matching between
Receivables invoice (in AR) and Sales Order
shipment is controlled by Order Management
(OM).
If the AR invoice is not from OM, the link
between AR and Inventory (INV) is not
maintained.

Reference :

Bug 14823225 - MANUAL AR INVOICES


LINKED TO SALES ORDER ARE NOT
CONSIDERED FOR COGS RECOGNITION

4. Known Issues and Recommended Fixes:

A. COGS account derivation based on RMA


line:

In the Intercompany invoicing scenario


(Sales Order and RMA are created in different
organizations).
The RMA if referenced to the original sales
order line, COGS account derivation will be
based on the original sales order line attributes
and
not based on the RMA line attributes

For e.g. Order Type, Item, Warehouse et al.

With
the Patch.14374856:R12.ONT.B (Order
Management Patch), a new System Parameter
"Source Line for deriving COGS account
on referenced RMA is introduced.

System Parameter Description


'Return Line to be used as Source' Current Return
NULL or set to 'Referenced Sales Line to be used as Source' Referenced Sale

B. Error message = FAILURE IN


PROCEDURE
CST_REVENUECOGSMATCH_PVT.PROC
ESS_RMARECEIPT()

There are two causes for this error.


Case 1: RMA transaction date is earlier than
the Sales Order Issue Date.
Please log a Service Request with
Oracle Support and mention this note number.

Case 2: Duplicate Prior Event ID's in CCE


(CST_COGS_EVENTS table).
Please log a Service Request with
Oracle Support and mention this note number.

C. RMA receipt is getting costed prior to when


the Sales Order Issue is costed:

RMA and SO ISSUE are processed by two


different request IDs:
Patch 13806719:R12.BOM.C

Reference:

BUG 13806719 - COGS RECOGNITION


EVENTS QUANTITY ARE WRONG.

5. Recommended Patches:

It is recommended to apply the following


Patches:

R12.0:

Patch.12779598:R12.BOM.A CSTRCMVB.
pls 120.37.12000000.51

R12.1.X:

Patch.14180892:R12.BOM.C CSTRCMVB.
pls 120.45.12010000.48

Patch.14656876:R12.BOM.C CSTRCMVB.
pls 120.45.12010000.64
Important Note:-

*Patch 14656876:R12.BOM.C has some issue


with Dependencies.
Hence, its recommended to first apply Patch
14180892:R12.BOM.C
and then apply 14656876:R12.BOM.C in
order to upgrade CSTRCMVB.pls

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Note: This is INTERNAL ONLY


research. No action should be taken by
the customer on this information. This
is research only, and may NOT be
applicable to your specific situation.

Searched on: MOS >>> intercompany


rma dcogs balance

DCOGS balance breakup (SO/RMA


wise) and Diagnostic in OPM
Financials( Doc ID 1617599.1 )

Sheet #8 - COGS Data

The worksheet named COGS Data


will present the records which are
cogs recognized. Data in this
worksheet is captured from 3 tables.

Cst_Revenue_Cogs_Match_Lines
Cst_Cogs_Events
Cst_Revenue_Recognition_Lines

Important columns to be checked:

COGS_PERCENTAGE: For the cogs


recognition transaction COGS
Percentage will be 1
POTENTIALLY_UNMATCHED_FL
AG: Will be null if Generate COGS
Recognition events program is run
successfully. If it is Y then only
Collect Revnue Recognition program
has been run from AR Responsibility ,
but Generate COGS Recognition
Events program has not been run. If
the status is P then these are
unprocessed records.
EVENT_TYPE: Specifies the type of
COGS event: (1) Sales Order Issue (2)
RMA Receipt (3) COGS Recognition
Event (4) COGS Rec. Percent
Adjustment (5) COGS Rec. Qty. Adj.
(6) RMA placeholder
EVENT_OM_LINE_ID: Holds SO
line_id of the OM event which was
the source of this COGS event. It will
only be populated for sales order
issues and RMA receipts.
COGS_OM_LINE_ID: Reference to
the line_ID of the original sales order
issue to which this COGS event
applies
Costed: Set to 'N' until the event is
processed and accounting is created,
at which point it is set to NULL

Action:

Need to upgrade the below mentioned


file versions by applying latest
released patch.
$BOM_TOP CSTRCMVB.pls
$BOM_TOP CSTRCMVS.pls
$AR_TOP ARCGSRVB.pls
Datafix will be provided based on the
data to make
Potentially_Unmatched_Flag to Y and
run the Generate COGS Recognition
events program again.
If for certain reasons, records have not
been inserted into
Cst_Revenue_Recognition_Lines
table then check with Accounts
Receivables support team.

Sheet #12 - DCOGS Balance Data

The worksheet DCOGS Balance


Data shows the net DCOGS balance
per SO line (If any).

In cases of RMA, Ref_order_number,


Ref_order_line, Ref_SO_line_id
represents the original SO#, SO line#,
SO Line Id for which the RMA is
referenced. In case of Regular SO,
these are populated with same values
as sales_order, sales_order_lie,
Sales_order_line_id.

Action:
In case of DOCGS balance exists for
any SO line, verify the data in COGS,
Extract headers, Lines if all the events
of the particular sales order line are
recognized.
Cross check if Balance nullified
grouping by Ref_order_number (In
case of generate COGS process ran
for SO and its RMA together, COGS
event will not be generated, but
original SO DCOGS entry itself will
be revered by RMA)
Run the programs listed in the
sequence of operations section in the
same order and re-verify the data.
If the balance still exists, raise a
service request with OPM finance
team along with the
OPMDOCGSData extract.

===========================
===========================
===========================
===========

COGS Accounting From RMA


Perspective(How to interpret
COGSDIAG.sql, Not a bug, Known
Issues and Recommended Patches)
( Doc ID 1528307.1 )

A. COGS account derivation based on


RMA line:
In the Intercompany invoicing
scenario (Sales Order and RMA are
created in different organizations).
The RMA if referenced to the original
sales order line, COGS account
derivation will be based on the
original sales order line attributes and
not based on the RMA line attributes

===========================
===========================
===========================
===========

Bug 8641959 : POSTINGS FOR


LOGICAL SALES ORDER ISSUE
FOR DROP-SHIPMENTS ARE
INCORRECT
For OPM after the COGS processes
have been run, the OPM Accounting
Pre-Processor will run and pull the
data from the cost tables :
OPM Accounting pre-processor
postings for Logical Sales Order Issue
uses the following files:
gmfxoget.lpc: Modified code in
gmfxomget_unposted_shipments().
gmfxoupd.lc:Modified code in
gmfxopupd_process_shipments() to
book DCOGS for
Logical Sales Order Issue txns.

TABLES impacted
1:SO_ISSUE,
2:RMA_RECEIPT,
3:COGS_RECOGNITION_EVENT,
4:COGS_REC_PERCENT_ADJUST
MENT,
5:COGS_REC_QTY_ADJUSTMEN
T,
6:RMA_RECEIPT_PLACEHOLDER
,
----
Costing tables also used
cst_cogs_events
cst_revenue_cogs_match_lines

COGS Dataflow and Diagnostics [Video] (Doc ID 1307906.1)


Purpose
In this Document:

Goal
Solution
1. COGS Data Flow
2. Diagnostics
3. Video Recording for the COGS Workflow

References

Troubleshooting Steps
Goal

Create a Sales Order, Schedule Revenue and Recognize the COGS.


Understand the Dataflow and tables affected for better troubleshooting
Use the diagnostics and understand the relevance of various columns and their values

Solution
1. COGS Data flow

Note:
1. In the above and below flow, We have assumed that the Cost Manager has picked
up all uncosted Sales order issues and costed them (costed_flag in
mtl_material_transactions should be NULL).
2. If the Sales order issue transactions/ RMA Return transactions remain uncosted, then
The Record Order Management Transactions concurrent program can be executed,
which picks up these transactions and inserts rows in Cogs events and Cogs Revenue
Matching Tables to enable remaining programs (Collect Revenue Recognition
Information and Generate COGS Recognition) to complete.
This process is not mandatory if the transactions are already costed.

Important columns affected:


A. After Sales Order Issue:

1.Cst_cogs_events.COGS_Percentage = '0'.
2. (i) Cst_cogs_events.Mmt_Transaction_id will be the Transaction Id in
Mtl_Material_Transactions Table for Sales Order Issue Transaction.
(ii) Cst_cogs_events.costed = Mtl_Material_Transactions.costed_flag will be NULL
when the sales order transaction is costed
3.Cst_cogs_events.Event Type = '1'[Event Type '1' signifies Sales Order Issue].
4. In cst_revenue_cogs_match_lines Table, Deferred_COGS_Acct_id and COGS_Acct_id,
Unit_cost and Original_shipped_Qty gets populated.

Note: Oe_order_lines_all.Invoice_Interface_Status_Code =
'Yes'.[Invoice_Interface_Status_Code 'Yes' signifies Standard Sales Order and
Invoice_Interface_Status_Code 'Not_Eligible' signifies Ship Only Lines].

B. After Revenue Recognition and Revenue Accounting:

RA_CUST_TRX_LINE_GL_DIST_ALL.Account_Set_flag = 'N'. [ Account_Set_flag 'Y'


signifies, Revenue recognition is not performed and Account_Set_flag 'N' signifies that
Revenue recognition is run].

C. After Collect Revenue Recognition Information is run:

1.Cst_revenue_recognition_lines.Potentially_unmatched_flag = 'Y'
2.Cst_revenue_recognition_lines.Revenue_recognition_percent = '1' [Revenue
Recognition percentage of 1 signifies 100%]

D. After Generate COGS Recognition is run:

1. Cst_cogs_events.COGS_Percentage = '1'[COGS Percentage '1' signifies 100%].


2.Cst_cogs_events.Mmt_Transaction_id will be the Transaction Id in
Mtl_Material_Transactions Table for COGS Recognition Transaction.
3.Cst_cogs_events.Event Type = '3'[Event Type '3' signifies COGS Recognition].
4. Cst_revenue_recognition_lines.Potentially_unmatched_flag = 'Null' . ( Successful.
Both COGS Recognition event and transaction are generated successfully.)
Review: FAQ in COGS / DCOGS (Doc ID 1607921.1)

Accounting Impact:

A.After Sales Order Issue:

1. In Mtl_material_transactions Table, three lines will be populated.Sales order issue,


staging (source) and Staging (Destination) respectively.
2. In Mtl_transaction_accounts Table, the following is accounting impact:

Accounting Entries:-

Staging transactions:-
Inventory Account (Destination) is debited and Inventory Account (Source) is credited.

Sales Order issue:-


DCOGS Account is Debited and Inventory Account is Credited.
Accounting Line Type '1' and '36' in mtl_transaction_accounts signifies 'Inventory
Valuation' and 'DCOGS' respectively.

B.After Generate COGS Recognition is run:

1. In Mtl_material_transactions Table,one line will be populated for COGS Recognition.


2. In Mtl_transaction_accounts Table, the following is accounting impact:

Accounting Entries:-

COGS Recognition:
COGS Account is Debited and DCOGS Account is Credited.

Accounting Line Type '35' signifies 'COGS' in table mtl_transaction_accounts.

2. DIAGNOSTICS

COGS_Diagnose.sql

How to Use COGS_Diagnose.sql


----------------------------------------

1. Execute COGS_Diagnose.sql for any Sales Order you wish to troubleshoot using 'Run
Script' command (or) run individual queries as per requirement.
2. The SQL returns rows for all tables related to COGS Recognition from OM, AR, Inventory
and Costing.

3. View a Sample Output here - Sample Output


3. Video Recording for the COGS Workflow

o Creation of Sales Order

Video - Creation of Sales Order (05:29)


o Revenue Recognition and Accounting

Video- Revenue Recognition (03:02)

COGS Recognition

Video - COGS Recognition (03:37)

You can also download the below Zip files if you are not able to view the videos/ video
controls properly

- Sales_Order.zip

- Revenue_Recognition.zip COGS.zip