Predefined Setup for Oracle Subledger Accounting

Data that Oracle Payables Predefines for Oracle Subledger Accounting

Oracle Payables provides predefined data for Oracle Subledger Accounting that you can use to integrate the two applications. When you run the Create Accounting program to create draft or final subledger accounting, the program uses the predefined data to determine how to create the accounting. Payables predefines setup for Subledger Accounting so that the Create Accounting program accepts the default accounting information from AutoAccounting without change. Subledger Accounting transfers the final accounting to Oracle General Ledger.

You can optionally define your own subledger accounting rules to overwrite the default accounts from the accounting events.

Note: You must use an Oracle Payables responsibility to query predefined data that is associated with the Oracle Payables application.

The following sections describe the data that Payables predefines in Subledger Accounting:

• Applications

• Event Entities

• Event Classes and Event Types

• Process Categories

• Accounting Event Class Options

• Sources, Source Assignments, and Accounting Attribute Assignments

• Journal Line Types

• Account Derivation Rules

• Journal Lines Definitions

• Application Accounting Definitions

• Subledger Accounting Methods

Applications

Oracle Payables predefines one application in Oracle Subledger Accounting named Oracle Payables. Most of the data that Oracle Payables predefines for Oracle Subledger Accounting is associated with the Oracle Payables application. The following table shows the attribute values that Oracle predefines for the Oracle Payables application. The first column lists the fields and the second column lists the values for each field.

Predefined Oracle Payables Application

Field	Value
Application	Oracle Payables
Drilldown	AP_DRILLDOWN_PUB_PKG.DRILLDOWN
Use Security	Yes
Policy Function	XLA_SECURITY_POLICY_PKG.MO_POLICY
Journal Source	Payables
Third Party Control Account Type	Supplier
Subject to Validation	No
Calculate Reporting Currency Amounts	Yes

Event Entities

The following table lists the setup information that Oracle predefines for the event entities.

Predefined Event Entities

Application	Entity Name	Description	Gapless Event Processing
Oracle Payables	AP Invoices	Invoices	No
Oracle Payables	AP Payments	Payments	No

Event Classes and Event Types

Oracle Payables predefines event classes and event types for each event entity that belongs to the Oracle Payables application.

The following table lists the event classes and event types that Oracle Payables predefines for the Oracle Payables application.

Predefined Event Classes and Event Types for the Oracle Payables Application

Entity	Event Class Name
AP Invoices	Credit Memos
AP Invoices	Debit Memos
AP Invoices	Expense Reports
AP Invoices	Invoices
AP Invoices	Invoice_Burden
AP Invoices	Prepayment Applications
AP Invoices	Prepayment Invoices
AP Invoices	Prepayments
AP Invoices	Prepayment_Burden
AP Invoices	Prepay_Application_Burden
AP Invoices	Standard Invoices
AP Payments	Future Dated Payments
AP Payments	Payments
AP Payments	Reconciled Payments
AP Payments	Refunds

Process Categories

Oracle Payables predefines the following process categories:

• Invoices

• Payments

• Third Party Merge

Accounting Event Class Options

Accounting event class options define attributes of an event class. Oracle Payables defines the accounting event class options for each predefined event class.

The following table lists the accounting event class options that Oracle Payables predefines for the Oracle Payables application.

Predefined Accounting Event Class Options for the Oracle Payables Application

Event Class	Process Category	Default Journal Category	Transaction View	Balance Type
Burden for Invoices	Invoices	Purchase Invoices	AP_SLA_INVOICES_TRANSACTION_V	Encumbrance
Burden for Prepayment Applications	Invoices	Purchase Invoices	AP_SLA_INVOICES_TRANSACTION_V	Encumbrance
Burden for Prepayments	Invoices	Purchase Invoices	AP_SLA_INVOICES_TRANSACTION_V	Encumbrance
Credit Memos	Invoices	Purchase Invoices	AP_SLA_INVOICES_TRANSACTION_V	Actual and Encumbrance
Debit Memos	Invoices	Purchase Invoices	AP_SLA_INVOICES_TRANSACTION_V	Actual and Encumbrance
Invoices	Invoices	Purchase Invoices	AP_SLA_INVOICES_TRANSACTION_V	Actual and Encumbrance
Prepayment Applications	Invoices	Purchase Invoices	AP_SLA_INVOICES_TRANSACTION_V	Actual and Encumbrance
Prepayments	Invoices	Purchase Invoices	AP_SLA_INVOICES_TRANSACTION_V	Actual and Encumbrance
Future Dated Payments	Payments	Payments	AP_SLA_PAYMENTS_TRANSACTION_V	Actual
Payments	Payments	Payments	AP_SLA_PAYMENTS_TRANSACTION_V	Actual and Encumbrance
Reconciled Payments	Payments	Reconciled Payments	AP_SLA_PAYMENTS_TRANSACTION_V	Actual and Encumbrance
Refunds	Payments	Payments	AP_SLA_PAYMENTS_TRANSACTION_V	Actual and Encumbrance

Sources, Source Assignments, and Accounting Attribute Assignments

Oracle Payables predefines sources, source assignments, and accounting attribute assignments for Oracle Subledger Accounting.

You can use the Accounting Methods Builder to review the sources, source assignments, and accounting attribute assignments. You must access the Accounting Methods Builder using an Oracle Payables responsibility if you want to review the sources, source assignments, and accounting attribute assignments associated with the Oracle Payables application.

Note: You cannot make changes to predefined sources, source assignments, or accounting attribute assignments. However, you can define your own custom sources.

If you choose to define your own journal line types or application accounting definitions, then you can override the default accounting attribute assignments.

Oracle Payables provides numerous predefined sources. When you use the Sources window to review the predefined sources, you can optionally export the queried sources from the application to a Microsoft Excel spreadsheet.

To export a list of sources:

1. From an Oracle responsibility, navigate to the Sources window.

2. Query the records you want to export.

3. Place your cursor in the multi-row block that contains the records to be exported.

4. Choose Export from the File menu.

See: Exporting Records to a File, Oracle E-Business Suite User's Guide

Journal Line Types

Oracle Payables predefines journal line types for each predefined event class. Oracle Payables specifies conditions for the use of each journal line type. The following table lists the journal line types that Oracle predefines for the Oracle Payables application.

Predefined Journal Line Types for the Oracle Payables application

Event Class	Name	Balance Type	Side
Burden for Invoices	Burdened Invoice Encumbrance	Encumbrance	Debit
Burden for Invoices	Burden Invoice Encumbrance	Encumbrance	Debit
Burden for Invoices	Relieve Project Encumbrance	Encumbrance	Credit
Burden for Invoices	Reserve Project Encumbrance	Encumbrance	Debit
Burden for Invoices	Reverse PO Burdened Encumbrance	Encumbrance	Credit
Burden for Invoices	Reverse PO Burden Encumbrance	Encumbrance	Credit
Burden for Invoices	Reverse Release Burdened Encumbrance	Encumbrance	Credit
Burden for Invoices	Reverse Release Burden Encumbrance	Encumbrance	Credit
Burden for Prepayment Applications	Prepayment Application Burdened Encumbrance	Encumbrance	Credit
Burden for Prepayment Applications	Prepayment Application Burden Encumbrance	Encumbrance	Credit
Burden for Prepayment Applications	Prepayment Application Encumbrance	Encumbrance	Credit
Burden for Prepayment Applications	Relieve Project Encumbrance	Encumbrance	Credit
Burden for Prepayment Applications	Reserve Project Encumbrance	Encumbrance	Debit
Burden for Prepayments	Prepayment Burdened Encumbrance	Encumbrance	Debit
Burden for Prepayments	Prepayment Burden Encumbrance	Encumbrance	Debit
Burden for Prepayments	Prepayment Encumbrance	Encumbrance	Debit
Burden for Prepayments	Relieve Project Encumbrance	Encumbrance	Credit
Burden for Prepayments	Reserve Project Encumbrance	Encumbrance	Debit
Credit Memos	Accrual	Actual	Debit
Credit Memos	Non-Primary Ledger Exchange Rate Variance	Actual	Gain/Loss
Credit Memos	Non-Primary Ledger Tax Exchange Rate Variance	Actual	Gain/Loss
Credit Memos	Encumbrance Reversal Entry of Amount Variance	Encumbrance	Credit
Credit Memos	Encumbrance Amount Variance	Encumbrance	Debit
Credit Memos	CM PO Encumbrance for Non-Recoverable Tax	Encumbrance	Credit
Credit Memos	Credit Memo PO Encumbrance	Encumbrance	Credit
Credit Memos	Exchange Rate Variance	Actual	Debit
Credit Memos	Encumbrance Reversal Entry of Exchange Rate Variance for Credit Memo	Encumbrance	Credit
Credit Memos	Encumbrance Exchange Rate Variance	Encumbrance	Debit
Credit Memos	Freight Expense	Actual	Debit
Credit Memos	Encumbrance Reversal Entry of Freight Expense	Encumbrance	Credit
Credit Memos	Encumbrance Freight Expense	Encumbrance	Debit
Credit Memos	Invoice Price Variance	Actual	Debit
Credit Memos	Encumbrance Reversal Entry of Invoice Price Variance	Encumbrance	Credit
Credit Memos	Encumbrance Invoice Price Variance	Encumbrance	Debit
Credit Memos	Item Expense	Actual	Debit
Credit Memos	Encumbrance Reversal Entry of Item Expense	Encumbrance	Credit
Credit Memos	Encumbrance Item Expense	Encumbrance	Debit
Credit Memos	Liability, Basic	Actual	Credit
Credit Memos	Liability with Automatic Offsets Account Segment	Actual	Credit
Credit Memos	Liability with Automatic Offsets Balancing Segment	Actual	Credit
Credit Memos	Miscellaneous Expense	Actual	Debit
Credit Memos	Encumbrance Miscellaneous Expense	Encumbrance	Debit
Credit Memos	Encumbrance Reversal Entry of Miscellaneous Expense for Credit Memo	Encumbrance	Credit
Credit Memos	Non-Recoverable Tax Accrual	Actual	Debit
Credit Memos	Non-Recoverable Tax	Actual	Debit
Credit Memos	Encumbrance Reversal Entry of Non-Recoverable Tax	Encumbrance	Credit
Credit Memos	Encumbrance Non-Recoverable Tax	Encumbrance	Debit
Credit Memos	Encumbrance Reversal Entry of Quantity Variance	Encumbrance	Credit
Credit Memos	Encumbrance Quantity Variance	Encumbrance	Debit
Credit Memos	Recoverable Tax	Actual	Debit
Credit Memos	Encumbrance Reversal Entry of Recoverable Tax	Encumbrance	Credit
Credit Memos	Encumbrance Recoverable Tax	Encumbrance	Debit
Credit Memos	Retainage in Accrual Basis for Credit Memos	Actual	Debit
Credit Memos	Encumbrance Self-Assessed Non-Recoverable Tax	Encumbrance	Debit
Credit Memos	Encumbrance Reversal Entry of Self-Assessed Non-Recoverable Tax	Encumbrance	Credit
Credit Memos	Self-Assessed Non-Recoverable Tax	Actual	Debit
Credit Memos	Self-Assessed Recoverable Tax	Actual	Debit
Credit Memos	Self-Assessed Tax Liability	Actual	Credit
Credit Memos	Self-Assessed Non-Recoverable Tax Accrual	Actual	Debit
Credit Memos	Encumbrance Reversal Entry of Tax Amount Variance	Encumbrance	Credit
Credit Memos	Encumbrance Tax Amount Variance	Encumbrance	Debit
Credit Memos	Encumbrance Tax Exchange Rate Variance	Encumbrance	Debit
Credit Memos	Encumbrance Reversal Entry of Tax Exchange Rate Variance	Encumbrance	Credit
Credit Memos	Tax Exchange Rate Variance	Actual	Debit
Credit Memos	Tax Invoice Price Variance	Actual	Debit
Credit Memos	Encumbrance Reversal Entry of Tax Invoice Price Variance	Encumbrance	Credit
Credit Memos	Encumbrance Tax Invoice Price Variance	Encumbrance	Debit
Credit Memos	Encumbrance Reversal Entry of Tax Quantity Variance	Encumbrance	Credit
Credit Memos	Encumbrance Tax Quantity Variance	Encumbrance	Debit
Credit Memos	Tax Rate Variance	Actual	Debit
Credit Memos	Encumbrance Reversal Entry of Tax Rate Variance	Encumbrance	Credit
Credit Memos	Encumbrance Tax Rate Variance	Encumbrance	Debit
Credit Memos	Withholding Tax	Actual	Debit
Credit Memos	Federal Credit Memo Downward Anticipated PYA Credit	Actual	Debit
Credit Memos	Federal Credit Memo Downward PYA Debit	Actual	Credit
Credit Memos	Federal Credit Memo Downward Unanticipated PYA Credit	Actual	Debit
Credit Memos	Federal Credit Memo Upward PYA Credit	Actual	Debit
Credit Memos	Federal Credit Memo Upward PYA Debit	Actual	Credit
Credit Memos	Federal Direct Fund Credit Memos Credit	Actual	Debit
Credit Memos	Federal Direct Fund Credit Memos Debit	Actual	Credit
Credit Memos	Federal Direct Fund Reversal Credit Memos Credit	Actual	Debit
Credit Memos	Federal Direct Fund Reversal Credit Memos Debit	Actual	Credit
Credit Memos	Federal Credit Memos Expenditure Credit	Actual	Debit
Credit Memos	Federal Credit Memos Expenditure Debit	Actual	Credit
Debit Memos	Accrual	Actual	Debit
Debit Memos	Non-Primary Ledger Exchange Rate Variance	Actual	Gain/Loss
Debit Memos	Non-Primary Ledger Tax Exchange Rate Variance	Actual	Gain/Loss
Debit Memos	Encumbrance Reversal Entry of Amount Variance	Encumbrance	Credit
Debit Memos	Encumbrance Amount Variance	Encumbrance	Debit
Debit Memos	DM PO Encumbrance For Non-Recoverable Tax	Encumbrance	Credit
Debit Memos	Debit Memo PO Encumbrance	Encumbrance	Credit
Debit Memos	Exchange Rate Variance	Actual	Debit
Debit Memos	Encumbrance Reversal Entry of Exchange Rate Variance	Encumbrance	Credit
Debit Memos	Encumbrance Exchange Rate Variance	Encumbrance	Debit
Debit Memos	Freight Expense	Actual	Debit
Debit Memos	Encumbrance Reversal Entry of Freight Expense	Encumbrance	Credit
Debit Memos	Encumbrance Freight Expense	Encumbrance	Debit
Debit Memos	Invoice Price Variance	Actual	Debit
Debit Memos	Encumbrance Reversal Entry of Invoice Price Variance	Encumbrance	Credit
Debit Memos	Encumbrance Invoice Price Variance	Encumbrance	Debit
Debit Memos	Item Expense	Actual	Debit
Debit Memos	Encumbrance Reversal Entry of Item Expense	Encumbrance	Credit
Debit Memos	Encumbrance Item Expense	Encumbrance	Debit
Debit Memos	Liability, Basic	Actual	Credit
Debit Memos	Liability with Automatic Offsets Account Segment	Actual	Credit
Debit Memos	Liability with Automatic Offsets Balancing Segment	Actual	Credit
Debit Memos	Miscellaneous Expense	Actual	Debit
Debit Memos	Encumbrance Reversal Entry of Miscellaneous Expense	Encumbrance	Credit
Debit Memos	Encumbrance Miscellaneous Expense	Encumbrance	Debit
Debit Memos	Non-Recoverable Tax Accrual	Actual	Debit
Debit Memos	Non-Recoverable Tax	Actual	Debit
Debit Memos	Encumbrance Reversal Entry of Non-Recoverable Tax	Encumbrance	Credit
Debit Memos	Encumbrance Non-Recoverable Tax	Encumbrance	Debit
Debit Memos	Encumbrance Reversal Entry of Quantity Variance	Encumbrance	Credit
Debit Memos	Encumbrance Quantity Variance	Encumbrance	Debit
Debit Memos	Recoverable Tax	Actual	Debit
Debit Memos	Encumbrance Reversal Entry of Recoverable Tax	Encumbrance	Credit
Debit Memos	Encumbrance Recoverable Tax	Encumbrance	Debit
Debit Memos	Retainage in Accrual Basis for Debit Memos	Actual	Debit
Debit Memos	Encumbrance Self-Assessed Non-Recoverable Tax	Encumbrance	Debit
Debit Memos	Encumbrance Reversal Entry of Self-Assessed Non-Recoverable Tax	Encumbrance	Credit
Debit Memos	Self-Assessed Non-Recoverable Tax	Actual	Debit
Debit Memos	Self-Assessed Recoverable Tax	Actual	Debit
Debit Memos	Self-Assessed Tax Liability	Actual	Credit
Debit Memos	Self-Assessed Non-Recoverable Tax Accrual	Actual	Debit
Debit Memos	Encumbrance Reversal Entry of Tax Amount Variance	Encumbrance	Credit
Debit Memos	Encumbrance Tax Amount Variance	Encumbrance	Debit
Debit Memos	Encumbrance Reversal Entry of Tax Exchange Rate Variance	Encumbrance	Credit
Debit Memos	Tax Exchange Rate Variance	Actual	Debit
Debit Memos	Encumbrance Tax Exchange Rate Variance	Encumbrance	Debit
Debit Memos	Tax Invoice Price Variance	Actual	Debit
Debit Memos	Encumbrance Reversal Entry of Tax Invoice Price Variance	Encumbrance	Credit
Debit Memos	Encumbrance Tax Invoice Price Variance	Encumbrance	Debit
Debit Memos	Encumbrance Reversal Entry of Tax Quantity Variance	Encumbrance	Credit
Debit Memos	Encumbrance Tax Quantity Variance	Encumbrance	Debit
Debit Memos	Tax Rate Variance	Actual	Debit
Debit Memos	Encumbrance Reversal Entry of Tax Rate Variance	Encumbrance	Credit
Debit Memos	Encumbrance Tax Rate Variance	Encumbrance	Debit
Debit Memos	Withholding Tax	Actual	Debit
Debit Memos	Federal Debit Memos Expenditure Credit	Actual	Debit
Debit Memos	Federal Debit Memos Expenditure Debit	Actual	Credit
Debit Memos	Federal Debit Memo Downward Anticipated PYA Credit	Actual	Debit
Debit Memos	Federal Debit Memo Downward PYA Debit	Actual	Credit
Debit Memos	Federal Debit Memo Downward Unanticipated PYA Credit	Actual	Debit
Debit Memos	Federal Debit Memo Upward PYA Credit	Actual	Debit
Debit Memos	Federal Debit Memo Upward PYA Debit	Actual	Credit
Debit Memos	Federal Direct Fund Debit Memos Credit	Actual	Debit
Debit Memos	Federal Direct Fund Debit Memos Debit	Actual	Credit
Debit Memos	Federal Direct Fund Reversal Debit Memos Credit	Actual	Debit
Debit Memos	Federal Direct Fund Reversal Debit Memos Debit	Actual	Credit
Future Dated Payments	Cash Clearing, Pooled Bank Account, Account Segment, Invoice Exchange Rate	Actual	Credit
Future Dated Payments	Cash Clearing, Pooled Bank Account, Balancing Segment,Invoice Exchange Rate	Actual	Credit
Future Dated Payments	Cash Clearing, Non-Pooled Bank Account	Actual	Credit
Future Dated Payments	Cash Clearing, Pooled Bank Account, Account Segment	Actual	Credit
Future Dated Payments	Cash Clearing, Pooled Bank Account, Balancing Segment	Actual	Credit
Future Dated Payments	Cash Clearing, Non-Pooled Bank Account using Invoice Exchange Rate	Actual	Credit
Future Dated Payments	Cash, Non-Pooled Bank Account	Actual	Credit
Future Dated Payments	Cash, Pooled Account, Account Segment	Actual	Credit
Future Dated Payments	Cash, Pooled Account, Balancing Segment	Actual	Credit
Future Dated Payments	Interim Tax Line Reversal at Payment Maturity	Actual	Credit
Future Dated Payments	Deferred Recoverable Tax at Payment Maturity	Actual	Debit
Future Dated Payments	Future Dated Payment	Actual	Debit
Future Dated Payments	Future Payment Rounding	Actual	Credit
Future Dated Payments	Non-Primary Ledger Gain/Loss	Actual	Gain/Loss
Future Dated Payments	Gain	Actual	Credit
Future Dated Payments	Loss	Actual	Credit
Invoices	Accrual	Actual	Debit
Invoices	Non-Primary Ledger Exchange Rate Variance	Actual	Gain/Loss
Invoices	Non-Primary Ledger Tax Exchange Rate Variance	Actual	Gain/Loss
Invoices	Encumbrance Reversal Entry of Amount Variance	Encumbrance	Credit
Invoices	Encumbrance Amount Variance	Encumbrance	Debit
Invoices	Exchange Rate Variance	Actual	Debit
Invoices	Encumbrance Reversal Entry of Exchange Rate Variance	Encumbrance	Credit
Invoices	Encumbrance Exchange Rate Variance	Encumbrance	Debit
Invoices	Freight Expense	Actual	Debit
Invoices	Encumbrance Reversal Entry of Freight Expense	Encumbrance	Credit
Invoices	Encumbrance Freight Expense	Encumbrance	Debit
Invoices	Invoice Prepay Encumbrance DR	Encumbrance	Debit
Invoices	Invoice PO Encumbrance For Non-Recoverable Tax	Encumbrance	Credit
Invoices	Invoice PO Encumbrance	Encumbrance	Credit
Invoices	Invoice Price Variance	Actual	Debit
Invoices	Encumbrance Reversal Entry of Invoice Price Variance	Encumbrance	Credit
Invoices	Encumbrance Invoice Price Variance	Encumbrance	Debit
Invoices	Item Expense	Actual	Debit
Invoices	Encumbrance Reversal Entry of Item Expense	Encumbrance	Credit
Invoices	Encumbrance Item Expense	Encumbrance	Debit
Invoices	Liability, Basic	Actual	Credit
Invoices	Liability with Automatic Offsets Account Segment	Actual	Credit
Invoices	Liability with Automatic Offsets Balancing Segment	Actual	Credit
Invoices	Miscellaneous Expense	Actual	Debit
Invoices	Encumbrance Reversal Entry of Miscellaneous Expense	Encumbrance	Credit
Invoices	Encumbrance Miscellaneous Expense	Encumbrance	Debit
Invoices	Non-Recoverable Tax Accrual	Actual	Debit
Invoices	Non-Recoverable Tax	Actual	Debit
Invoices	Encumbrance Reversal Entry of Non-Recoverable Tax	Encumbrance	Credit
Invoices	Encumbrance Non-Recoverable Tax	Encumbrance	Debit
Invoices	Encumbrance Quantity Variance	Encumbrance	Debit
Invoices	Encumbrance Reversal Entry of Quantity Variance	Encumbrance	Credit
Invoices	Recoverable Tax	Actual	Debit
Invoices	Encumbrance Reversal Entry of Recoverable Tax	Encumbrance	Credit
Invoices	Encumbrance Recoverable Tax	Encumbrance	Debit
Invoices	Retainage in Accrual Basis	Actual	Debit
Invoices	Retainage Release, Accrual Basis	Actual	Debit
Invoices	Encumbrance Self-Assessed Non-Recoverable Tax	Encumbrance	Debit
Invoices	Encumbrance Reversal Entry of Self-Assessed Non-Recoverable Tax	Encumbrance	Credit
Invoices	Self-Assessed Non-Recoverable Tax	Actual	Debit
Invoices	Self-Assessed Recoverable Tax	Actual	Debit
Invoices	Self-Assessed Tax Liability	Actual	Credit
Invoices	Self-Assessed Non-Recoverable Tax Accrual	Actual	Debit
Invoices	Encumbrance Tax Exchange Rate Variance	Encumbrance	Debit
Invoices	Encumbrance Reversal Entry of Tax Amount Variance	Encumbrance	Credit
Invoices	Encumbrance Tax Amount Variance	Encumbrance	Debit
Invoices	Encumbrance Reversal Entry of Tax Exchange Rate Variance	Encumbrance	Credit
Invoices	Tax Exchange Rate Variance	Actual	Debit
Invoices	Tax Invoice Price Variance	Actual	Debit
Invoices	Encumbrance Reversal Entry of Tax Invoice Price Variance	Encumbrance	Credit
Invoices	Encumbrance Tax Invoice Price Variance	Encumbrance	Debit
Invoices	Encumbrance Reversal Entry of Tax Quantity Variance	Encumbrance	Credit
Invoices	Encumbrance Tax Quantity Variance	Encumbrance	Debit
Invoices	Tax Rate Variance	Actual	Debit
Invoices	Encumbrance Reversal Entry of Tax Rate Variance	Encumbrance	Credit
Invoices	Encumbrance Tax Rate Variance	Encumbrance	Debit
Invoices	Withholding Tax	Actual	Debit
Invoices	Federal Direct Expenditure Invoice Credit	Actual	Credit
Invoices	Federal Direct Expenditure Invoice Debit	Actual	Debit
Invoices	Federal Invoice Downward Anticipated PYA Credit	Actual	Debit
Invoices	Federal Invoice Downward PYA Debit	Actual	Credit
Invoices	Federal Invoice Downward Unanticipated PYA Credit	Actual	Debit
Invoices	Federal Invoice Upward PYA Credit	Actual	Credit
Invoices	Federal Invoice Upward PYA Debit	Actual	Debit
Invoices	Federal Invoice Amount Variance Credit	Actual	Credit
Invoices	Federal Invoice Amount Variance Debit	Actual	Debit
Invoices	Federal Direct Fund Invoice Credit	Actual	Credit
Invoices	Federal Direct Fund Invoice Debit	Actual	Debit
Invoices	Federal Invoice Price Variance Credit	Actual	Debit
Invoices	Federal Invoice Price Variance Debit	Actual	Credit
Invoices	Federal Invoice Quantity Variance Credit	Actual	Credit
Invoices	Federal Invoice Quantity Variance Debit	Actual	Debit
Invoices	Federal Direct Fund Reverse Invoice Credit	Actual	Debit
Invoices	Federal Direct Fund Reverse Invoice Debit	Actual	Debit
Invoices	Federal Paid Obligation Expired Reversal Credit	Actual	Credit
Invoices	Federal Paid Obligation Reversal Credit	Actual	Credit
Invoices	Federal Paid Obligation Reversal Debit	Actual	Debit
Invoices	Federal Paid Obligation PYA Reversal Debit	Actual	Debit
Payments	Accrual	Actual	Debit
Payments	Non-Primary Ledger Exchange Rate Variance	Actual	Gain/Loss
Payments	Non-Primary Ledger Tax Exchange Rate Variance	Actual	Gain/Loss
Payments	Encumbrance Reversal Entry of Amount Variance	Encumbrance	Credit
Payments	Cash Clearing	Actual	Debit
Payments	Cash Clearing, Pooled Bank Account and Automatic Offsets Account	Actual	Credit
Payments	Cash Clearing, Pooled Bank Account and Automatic Offsets Balancing	Actual	Credit
Payments	Cash Clearing using Automatic Offsets Account and Invoice Exchange Rate	Actual	Credit
Payments	Cash Clearing using Automatic Offsets Balancing and Invoice Exchange Rate	Actual	Credit
Payments	Cash Clearing ( Invoice Exchange Rate)	Actual	Credit
Payments	Cash	Actual	Credit
Payments	Cash, Pooled Account using Automatic Offsets Account	Actual	Credit
Payments	Cash, Pooled Account using Automatic Offsets Balancing	Actual	Credit
Payments	Interim Tax Line Reversal	Actual	Credit
Payments	Deferred Recoverable Tax at Payment	Actual	Debit
Payments	Discount - Accrual Basis	Actual	Credit
Payments	Discount - Cash Basis	Actual	Credit
Payments	Exchange Rate Variance	Actual	Debit
Payments	Encumbrance Reversal Entry of Exchange Rate Variance	Encumbrance	Credit
Payments	Final Payment Rounding	Actual	Credit
Payments	Freight Expense	Actual	Debit
Payments	Encumbrance Reversal Entry of Freight Expense	Encumbrance	Credit
Payments	Future Dated Payment	Actual	Credit
Payments	Future Dated Payment (Invoice Exchange Rate)	Actual	Credit
Payments	Non-Primary Ledger Gain/Loss	Actual	Gain/Loss
Payments	Gain	Actual	Credit
Payments	Interest Expense	Actual	Debit
Payments	Invoice Price Variance	Actual	Debit
Payments	Encumbrance Reversal Entry of Invoice Price Variance	Encumbrance	Credit
Payments	Item Expense	Actual	Debit
Payments	Encumbrance Reversal Entry of Item Expense	Encumbrance	Credit
Payments	Liabilty for Withholding at Payment	Actual	Debit
Payments	Liability	Actual	Debit
Payments	Loss	Actual	Credit
Payments	Miscellaneous Expense	Actual	Debit
Payments	Encumbrance Reversal Entry of Miscellaneous Expense	Encumbrance	Credit
Payments	Non-Recoverable Tax Accrual	Actual	Debit
Payments	Non-Recoverable Tax	Actual	Debit
Payments	Encumbrance Reversal Entry of Non-Recoverable Tax	Encumbrance	Credit
Payments	Prepaid Expense - Cash Basis	Actual	Debit
Payments	Encumbrance Reversal Entry of Quantity Variance	Encumbrance	Credit
Payments	Recoverable Tax	Actual	Debit
Payments	Retainage in Cash Basis at Payment	Actual	Debit
Payments	Retainage Release, Cash Basis at Payment	Actual	Debit
Payments	Encumbrance Reversal Entry of Tax Amount Variance	Encumbrance	Credit
Payments	Encumbrance Reversal Entry of Tax Exchange Rate Variance	Encumbrance	Credit
Payments	Tax Exchange Rate Variance	Actual	Debit
Payments	Tax Invoice Price Variance	Actual	Debit
Payments	Encumbrance Reversal Entry of Tax Invoice Price Variance	Encumbrance	Credit
Payments	Encumbrance Reversal Entry of Tax Quantity Variance	Encumbrance	Credit
Payments	Tax Rate Variance	Actual	Debit
Payments	Encumbrance Reversal Entry of Tax Rate Variance	Encumbrance	Credit
Payments	Withholding Tax - Accrual Basis	Actual	Credit
Payments	Withholding Tax - Cash Basis	Actual	Credit
Payments	Federal Direct Expenditure Payment Credit	Actual	Credit
Payments	Federal Direct Expenditure Payment Debit	Actual	Debit
Payments	Federal Payables Discount Credit	Actual	Credit
Payments	Federal Direct Fund Payment Credit	Actual	Credit
Payments	Federal Direct Fund Payment Debit	Actual	Debit
Payments	Federal Treasury Cash Account - DR	Actual	Debit
Payments	Federal Disbursement in Transit Account - CR	Actual	Credit
Payments	Federal Treasury Confirmation Paid Account - CR	Actual	Credit
Payments	Federal Treasury Confirmation Unpaid Account - DR	Actual	Debit
Payments	Accrual - Prepayment Clearing Rate	Actual	Credit
Prepayment Applications	Accrual - Prepayment Payment Rate	Actual	Credit
Prepayment Applications	Non-Primary Ledger Exchange Rate Variance	Actual	Gain/Loss
Prepayment Applications	Non-Primary Ledger Tax Exchange Rate Variance	Actual	Gain/Loss
Prepayment Applications	Interim Tax Line Reversal	Actual	Credit
Prepayment Applications	Deferred Recoverable Tax at Prepayment Application	Actual	Debit
Prepayment Applications	Exchange Rate Variance at Prepayment Clearing Rate	Actual	Credit
Prepayment Applications	Exchange Rate Variance at Prepayment Payment Rate	Actual	Credit
Prepayment Applications	Final Application Rounding - Accrual Basis at Prepayment Rate	Actual	Credit
Prepayment Applications	Final Application Rounding - Cash Basis at Prepayment Clearing Rate	Actual	Credit
Prepayment Applications	Final Application Rounding - Cash Basis at Prepayment Payment Rate	Actual	Credit
Prepayment Applications	Final Payment Rounding, Liability	Actual	Credit
Prepayment Applications	Freight Expense - Prepayment Clearing Rate	Actual	Credit
Prepayment Applications	Freight Expense at Prepayment Payment Rate	Actual	Credit
Prepayment Applications	Non-Primary Ledger Gain/Loss	Actual	Gain/Loss
Prepayment Applications	Gain	Actual	Debit
Prepayment Applications	Invoice Price Variance at Prepayment Clearing Rate	Actual	Credit
Prepayment Applications	Invoice Price Variance at Prepayment Payment Rate	Actual	Credit
Prepayment Applications	Item Expense at Prepayment Clearing Rate	Actual	Credit
Prepayment Applications	Liability	Actual	Credit
Prepayment Applications	Loss	Actual	Debit
Prepayment Applications	Miscellaneous Expense - Prepayment Clearing Rate	Actual	Credit
Prepayment Applications	Miscellaneous Expense at Prepayment Payment Rate	Actual	Credit
Prepayment Applications	Non-Recoverable Tax Accrual - Prepayment Clearing Rate	Actual	Credit
Prepayment Applications	Non-Recoverable Tax Accrual - Prepayment Payment Rate	Actual	Credit
Prepayment Applications	Non-Recoverable Tax at Prepayment Clearing Rate	Actual	Credit
Prepayment Applications	Non-Recoverable Tax at Prepayment Payment Rate	Actual	Credit
Prepayment Applications	Prepaid Expense - Accrual Basis at Prepayment Rate	Actual	Debit
Prepayment Applications	Prepaid Expense - Cash Basis at Prepayment Clearing Rate	Actual	Debit
Prepayment Applications	Prepaid Expense - Cash Basis at Prepayment Payment Rate	Actual	Debit
Prepayment Applications	Encumbrance Reversal Entry of Prepayment Application Prepaid Expense	Encumbrance	Credit
Prepayment Applications	Encumbrance for Prepaid Expense Prepayment Application	Encumbrance	Debit
Prepayment Applications	Encumbrance PO for Prepayment Application	Encumbrance	Credit
Prepayment Applications	Recoverable Tax at Prepayment Clearing Rate	Actual	Credit
Prepayment Applications	Recoverable Tax at Prepayment Payment Rate	Actual	Credit
Prepayment Applications	Retainage Cash Basis at Prepayment Clearing Rate	Actual	Credit
Prepayment Applications	Retainage Cash Basis at Prepayment Payment Rate	Actual	Credit
Prepayment Applications	Retainage Release Cash Basis at Prepayment Clearing Rate	Actual	Credit
Prepayment Applications	Retainage Release Cash Basis at Prepayment Payment Rate	Actual	Credit
Prepayment Applications	Tax Difference	Actual	Credit
Prepayment Applications	Tax Exchange Rate Variance at Prepayment Clearing Rate	Actual	Credit
Prepayment Applications	Tax Exchange Rate Variance at Prepayment Payment Rate	Actual	Credit
Prepayment Applications	Tax Invoice Price Variance at Prepayment Clearing Rate	Actual	Credit
Prepayment Applications	Tax Invoice Price Variance at Prepayment Payment Rate	Actual	Credit
Prepayment Applications	Tax Rate Variance at Prepayment Clearing Rate	Actual	Credit
Prepayment Applications	Tax Rate Variance at Prepayment Payment Rate	Actual	Credit
Prepayments	Accrual	Actual	Debit
Prepayments	Non-Primary Ledger Exchange Rate Variance	Actual	Gain/Loss
Prepayments	Non-Primary Ledger Tax Exchange Rate Variance	Actual	Gain/Loss
Prepayments	Encumbrance Reversal Entry of Amount Variance	Encumbrance	Credit
Prepayments	Encumbrance Amount Variance	Encumbrance	Debit
Prepayments	Prepayment Deferred Recoverable Tax	Actual	Debit
Prepayments	Encumbrance Reversal Entry of Exchange Rate Variance	Encumbrance	Credit
Prepayments	Encumbrance Exchange Rate Variance	Encumbrance	Debit
Prepayments	Exchange Rate Variance	Actual	Debit
Prepayments	Encumbrance Reversal Entry of Freight Expense	Encumbrance	Credit
Prepayments	Encumbrance Freight Expense	Encumbrance	Debit
Prepayments	Freight Expense	Actual	Debit
Prepayments	Encumbrance Reversal Entry of Invoice Price Variance	Encumbrance	Credit
Prepayments	Encumbrance Invoice Price Variance	Encumbrance	Debit
Prepayments	Invoice Price Variance	Actual	Debit
Prepayments	Encumbrance Reversal Entry of Item Expense	Encumbrance	Credit
Prepayments	Encumbrance Item Expense	Encumbrance	Debit
Prepayments	Liability, Basic	Actual	Credit
Prepayments	Liability, Automatic Offsets, Account	Actual	Credit
Prepayments	Liability, Automatic Offsets, Balancing	Actual	Credit
Prepayments	Encumbrance Reversal Entry of Miscellaneous Expense	Encumbrance	Credit
Prepayments	Encumbrance Miscellaneous Expense	Encumbrance	Debit
Prepayments	Miscellaneous Expense	Actual	Debit
Prepayments	Encumbrance Reversal Entry of Non-Recoverable Tax	Encumbrance	Credit
Prepayments	Encumbrance Non-Recoverable Tax	Encumbrance	Debit
Prepayments	Non-Recoverable Tax	Actual	Debit
Prepayments	Non-Recoverable Tax Accrual	Actual	Debit
Prepayments	Prepay PO Encumbrance For Non-Recoverable Tax	Encumbrance	Credit
Prepayments	Prepaid Expense	Actual	Debit
Prepayments	Prepayment PO Encumbrance	Encumbrance	Credit
Prepayments	Encumbrance Reversal Entry of Quantity Variance	Encumbrance	Credit
Prepayments	Encumbrance Quantity Variance	Encumbrance	Debit
Prepayments	Encumbrance Reversal Entry of Recoverable Tax	Encumbrance	Credit
Prepayments	Encumbrance Recoverable Tax	Encumbrance	Debit
Prepayments	Recoverable Tax	Actual	Debit
Prepayments	Self-Assessed Non-Recoverable Tax	Encumbrance	Debit
Prepayments	Encumbrance Reversal Entry of Self-Assessed Non-Recoverable Tax	Encumbrance	Credit
Prepayments	Self-Assessed Non-Recoverable Tax	Actual	Debit
Prepayments	Self-Assessed Recoverable Tax	Actual	Debit
Prepayments	Self-Assessed Tax Liability	Actual	Credit
Prepayments	Self-Assessed Non-Recoverable Tax Accrual	Actual	Debit
Prepayments	Encumbrance Reversal Entry of Tax Amount Variance	Encumbrance	Credit
Prepayments	Encumbrance Tax Amount Variance	Encumbrance	Debit
Prepayments	Encumbrance Reversal Entry of Tax Exchange Rate Variance	Encumbrance	Credit
Prepayments	Encumbrance Tax Exchange Rate Variance	Encumbrance	Debit
Prepayments	Tax Exchange Rate Variance	Actual	Debit
Prepayments	Encumbrance Reversal Entry of Tax Invoice Price Variance	Encumbrance	Credit
Prepayments	Encumbrance Tax Invoice Price Variance	Encumbrance	Debit
Prepayments	Tax Invoice Price Variance	Actual	Debit
Prepayments	Encumbrance Reversal Entry of Tax Quantity Variance	Encumbrance	Credit
Prepayments	Encumbrance Tax Quantity Variance	Encumbrance	Debit
Prepayments	Encumbrance Reversal Entry of Tax Rate Variance	Encumbrance	Credit
Prepayments	Encumbrance Tax Rate Variance	Encumbrance	Debit
Prepayments	Tax Rate Variance	Actual	Debit
Prepayments	Withholding Tax	Actual	Debit
Reconciled Payments	Accrual	Actual	Debit
Reconciled Payments	Non-Primary Ledger Exchange Rate Variance	Actual	Gain/Loss
Reconciled Payments	Non-Primary Ledger Tax Exchange Rate Variance	Actual	Gain/Loss
Reconciled Payments	Encumbrance Reversal Entry of Amount Variance	Encumbrance	Credit
Reconciled Payments	Bank Charges	Actual	Debit
Reconciled Payments	Bank Errors	Actual	Debit
Reconciled Payments	Cash - When Payment Cleared with Accounting Done at Payment Issue and Clearing	Actual	Credit
Reconciled Payments	Cash - Payment accounted at Clearing with Automatic Offsets of Account Segment	Actual	Credit
Reconciled Payments	Cash - Payment accounted at Clearing with Automatic Offsets of Offsets Balancing	Actual	Credit
Reconciled Payments	Cash - Clearing Only	Actual	Credit
Reconciled Payments	Cash Clearing	Actual	Debit
Reconciled Payments	Cash Clearing of Bills Payable	Actual	Debit
Reconciled Payments	Deferred Recoverable Tax at Payment	Actual	Debit
Reconciled Payments	Interim Tax Reversal when Payment Cleared	Actual	Credit
Reconciled Payments	Discount - Accrual Basis	Actual	Credit
Reconciled Payments	Discount - Cash Basis	Actual	Credit
Reconciled Payments	Exchange Rate Variance	Actual	Debit
Reconciled Payments	Encumbrance Reversal Entry of Exchange Rate Variance	Encumbrance	Credit
Reconciled Payments	Final Payment Rounding	Actual	Credit
Reconciled Payments	Freight Expense	Actual	Debit
Reconciled Payments	Encumbrance Reversal Entry of Freight Expense	Encumbrance	Credit
Reconciled Payments	Gain - Invoice/Clearing	Actual	Credit
Reconciled Payments	Non-Primary Ledger Gain/Loss	Actual	Gain/Loss
Reconciled Payments	Gain - Maturity/Clearing	Actual	Credit
Reconciled Payments	Gain - Payment/Clearing	Actual	Credit
Reconciled Payments	Interest Expense	Actual	Debit
Reconciled Payments	Invoice Price Variance	Actual	Debit
Reconciled Payments	Encumbrance Reversal Entry of Invoice Price Variance	Encumbrance	Credit
Reconciled Payments	Item Expense	Actual	Debit
Reconciled Payments	Encumbrance Reversal Entry of Item Expense	Encumbrance	Credit
Reconciled Payments	Liabilty for Withholding When Payment Cleared	Actual	Debit
Reconciled Payments	Liability	Actual	Debit
Reconciled Payments	Loss - Invoice/Clearing	Actual	Credit
Reconciled Payments	Loss - Maturity/Clearing	Actual	Credit
Reconciled Payments	Loss - Payment/Clearing	Actual	Credit
Reconciled Payments	Miscellaneous Expense	Actual	Debit
Reconciled Payments	Encumbrance Reversal Entry of Miscellaneous Expense	Encumbrance	Credit
Reconciled Payments	Non-Recoverable Tax Accrual	Actual	Debit
Reconciled Payments	Non-Recoverable Tax	Actual	Debit
Reconciled Payments	Encumbrance Reversal Entry of Non-Recoverable Tax	Encumbrance	Credit
Reconciled Payments	Payment to Clearing Rounding	Actual	Debit
Reconciled Payments	Prepaid Expense	Actual	Debit
Reconciled Payments	Encumbrance Reversal Entry of Quantity Variance	Encumbrance	Credit
Reconciled Payments	Recoverable Tax	Actual	Debit
Reconciled Payments	Retainage in Cash Basis at Clearing	Actual	Debit
Reconciled Payments	Retainage Release, Cash Basis at Clearing	Actual	Debit
Reconciled Payments	Encumbrance Reversal Entry of Tax Amount Variance	Encumbrance	Credit
Reconciled Payments	Encumbrance Reversal Entry of Tax Exchange Rate Variance	Encumbrance	Credit
Reconciled Payments	Tax Exchange Rate Variance	Actual	Debit
Reconciled Payments	Tax Invoice Price Variance	Actual	Debit
Reconciled Payments	Encumbrance Reversal Entry of Tax Invoice Price Variance	Encumbrance	Credit
Reconciled Payments	Encumbrance Reversal Entry of Tax Quantity Variance	Encumbrance	Credit
Reconciled Payments	Tax Rate Variance	Actual	Debit
Reconciled Payments	Encumbrance Reversal Entry of Tax Rate Variance	Encumbrance	Credit
Reconciled Payments	Withholding Tax - Accrual Basis	Actual	Credit
Reconciled Payments	Withholding Tax - Cash Basis	Actual	Credit
Refunds	Accrual	Actual	Debit
Refunds	Non-Primary Ledger Exchange Rate Variance	Actual	Gain/Loss
Refunds	Non-Primary Ledger Tax Exchange Rate Variance	Actual	Gain/Loss
Refunds	Cash Clearing	Actual	Credit
Refunds	Cash Clearing, Pooled Bank Account, Account Segment	Actual	Credit
Refunds	Cash Clearing, Pooled Bank Account, Balancing	Actual	Credit
Refunds	Cash Clearing, Pooled Bank Account, Account Segment, Invoice Exchange Rate	Actual	Credit
Refunds	Cash Clearing, Pooled Bank Account, Balancing, Invoice Exchange rate	Actual	Credit
Refunds	Cash Clearing for Refund Using Invoice Exchange Rate	Actual	Credit
Refunds	Cash, Non-Pooled Bank Account	Actual	Credit
Refunds	Cash - for refund using pooled account, automatic offsets of Account Segment	Actual	Credit
Refunds	Cash - Refund accounted at clearing with Automatic Offsets of Balancing Segment	Actual	Credit
Refunds	Discount - Accrual Basis	Actual	Credit
Refunds	Discount - Cash Basis	Actual	Credit
Refunds	Exchange Rate Variance	Actual	Debit
Refunds	Encumbrance Reversal Entry of Exchange Rate Variance for Refunds	Encumbrance	Credit
Refunds	Final Payment Rounding	Actual	Credit
Refunds	Freight Expense	Actual	Debit
Refunds	Encumbrance Reversal Entry of Freight Expense for Refund	Encumbrance	Debit
Refunds	Non-Primary Ledger Gain/Loss	Actual	Gain/Loss
Refunds	Gain	Actual	Credit
Refunds	Invoice Price Variance	Actual	Debit
Refunds	Encumbrance Reversal Entry of Invoice Price Variance for Refunds	Encumbrance	Credit
Refunds	Item Expense	Actual	Debit
Refunds	Encumbrance Reversal Entry of Item Expense for Refund	Encumbrance	Debit
Refunds	Liability	Actual	Debit
Refunds	Loss	Actual	Credit
Refunds	Miscellaneous Expense	Actual	Debit
Refunds	Encumbrance Reversal Entry of Miscellaneous Expense for Refund	Encumbrance	Debit
Refunds	Non-Recoverable Tax Accrual	Actual	Debit
Refunds	Non-Recoverable Tax	Actual	Debit
Refunds	Encumbrance Reversal Entry of Non-Recoverable Tax for Refunds	Encumbrance	Debit
Refunds	Encumbrance Reversal Entry of Quantity Variance for Refunds	Encumbrance	Debit
Refunds	Recoverable Tax	Actual	Debit
Refunds	Encumbrance Reversal Entry of Tax Amount Variance for Refunds	Encumbrance	Debit
Refunds	Encumbrance Reversal Entry of Tax Exchange Rate Variance for Refunds	Encumbrance	Debit
Refunds	Tax Exchange Rate Variance	Actual	Debit
Refunds	Tax Invoice Price Variance	Actual	Debit
Refunds	Encumbrance Reversal Entry of Tax Invoice Price Variance for Refunds	Encumbrance	Debit
Refunds	Encumbrance Reversal Entry of Tax Quantity Variance for Refunds	Encumbrance	Debit
Refunds	Tax Rate Variance	Actual	Debit
Refunds	Encumbrance Reversal Entry of Tax Rate Variance for Refunds	Encumbrance	Debit

Account Derivation Rules

Oracle Payables predefines account derivation rules. When Oracle Subledger Accounting uses the predefined account derivation rules that Oracle Payables provides, it accepts the default accounting that Oracle Payables generates using AutoAccounting without change.

You can optionally define your own account derivation rules for an Accounting Flexfield or for a segment. In this case, Oracle Subledger Accounting overrides the default accounts that Oracle Payables generates, or individual segment values in the default accounts, when it creates the draft or final subledger accounting.

The name account derivation rules that Oracle Payables predefines for the Oracle Payables application are as follows:

• Bank Account Bank Charges Account

• Bank Account Bank Charges Natural Account Segment

• Bank Errors Account

• Bank Account Bank Errors Natural Account Segment

• Cash Account

• Cash Natural Account Segment

• Discount Account

• Discount Balancing Segment

• Discount Natural Account Segment

• Exchange Rate Variance Gain/Loss Natural Account Segment

• Exchange Rate Variance Gain/Loss Natural Account Segment for cash basis

• Exchange Rate Variance Gain Natural Account Segment

• Exchange Rate Variance Loss Natural Account Segment

• Exchange Rate and Tax Exchange Rate Variances for Cash Basis

• Exchange Rate and Tax Exchange Rate Variances

• Future Dated Payment Account

• Future Dated Payment Natural Account Segment

• Interest Account

• Interest Natural Account Segment

• Invoice Distribution Account

• Invoice Distribution Natural Account Segment - Matched Item

• Invoice Distribution Natural Account Segment

• Invoice Distribution Balancing Segment

• Liability Account

• Liability Natural Account Segment

• Cash Clearing Account

• Cash Clearing Natural Account Segment

• Purchase Order Charge Account

• Prepay Invoice Distribution Account

• Realized Gain Account

• Realized Gain Natural Account Segment

• Realized Loss Account

• Realized Loss Natural Account Segment

• Recipient Invoice Distribution Account

• Related Distribution Expense Balancing Segment

• Retainage Account

• Retainage Natural Account Segment

• Retainage Related Distribution Balancing Segment

• Rounding Account

• Self-Assessed Tax Account

• Self-Assessed Tax Liability Account

• Recoverable Tax Account

• Tax Difference Account

• Tax Difference Natural Account Segment

• Withholding Distribution Account

• Withholding Related Distribution Balancing Segment

• Federal Unexpended Appropriation Account

• Federal Downward Anticipated PYA Account

• Federal Downward Unanticipated PYA Account

• Federal 465002 Payables

• Federal Allotment Realized Resources Account

• Federal 480101 Payables

• Federal Paid Obligation Reversal Debit Account

• Federal 48X101 Payables

• Federal Delivered Orders Obligation Account

• Federal Downward PYA Debit

• Federal Treasury Payment Obligation Unpaid Account

• Federal Treasury Payment Obligation Paid Account

• Federal Upward PYA USSGL Account CR

• Federal Expended Appropriation Account

• AP Invoice Distribution CCID

• Federal Downward PYA Paid USSGL Account

• Federal Downward PYA Unpaid USSGL Account

• Federal Invoice Payment Account

• Federal Invoices Balancing Segment

• Federal Quantity Variance Account Credit

• Federal Treasury Payment Confirm Cash Account

• Burdened Encumbrance Account Rule

• Burden Encumbrance Account Rule

• Project Prepayment Burdened Encumbrance Account Rule

• Project Prepayment Encumbrance Account Rule

• Project Prepayment Burden Encumbrance Account Rule

Journal Lines Definitions

Oracle Payables predefines journal lines definitions that group the predefined journal line types and account derivation rules within each of the predefined event types. Oracle Payables assigns each predefined journal lines definition to all event types within an event class.

The following table lists the journal lines definitions that Oracle Payables predefines for the Oracle Payables application.

Predefined Journal Lines Definitions for the Oracle Payables application

Event Class	Journal Lines Definitions Name	Journal Line Types
Burden for Invoices	Invoice Burden and Project Encumbrance ALL	Burden Invoice Encumbrance, Burdened Invoice Encumbrance, Relieve Project Encumbrance, Reserve Project Encumbrance, Reverse PO Burden Encumbrance, Reverse PO Burdened Encumbrance, Reverse Release Burden Encumbrance, Reverse Release Burdened Encumbrance
Burden for Prepayment Applications	Prepayment Application Burden and Project Encumbrance ALL	Prepayment Application Burden Encumbrance, Prepayment Application Burdened Encumbrance, Prepayment Application Encumbrance, Relieve Project Encumbrance, Reserve Project Encumbrance
Burden for Prepayments	Prepayment Burden and Project Encumbrance ALL	Prepayment Burden Encumbrance, Prepayment Burdened Encumbrance, Prepayment Encumbrance, Relieve Project Encumbrance, Reserve Project Encumbrance
Credit Memos	Accrual, Credit Memos All	Accrual, Exchange Rate Variance, Freight Expense, Invoice Price Variance, Item Expense, Liability with Automatic Offsets Account Segment, Liability with Automatic Offsets Balancing Segment, Liability Basic, Miscellaneous Expense, Non-Primary Ledger Exchange Rate Variance, Non-Primary Ledger Tax Exchange Rate Variance, Non-Recoverable Tax, Non-Recoverable Tax Accrual, Recoverable Tax, Retainage in Accrual Basis for Credit Memos, Self-Assessed Non-Recoverable Tax, Self-Assessed Non-Recoverable Tax Accrual, Self-Assessed Recoverable Tax, Self-Assessed Tax Liability, Tax Exchange Rate Variance, Tax Invoice Price Variance, Tax Rate Variance, Withholding Tax
Credit Memos	Encumbrance Credit Memos All	Encumbrance Amount Variance, Encumbrance Exchange Rate Variance, Encumbrance Freight Expense, Encumbrance Invoice Price Variance, Encumbrance Item Expense, Encumbrance Non-Recoverable Tax, Encumbrance Quantity Variance, Encumbrance Recoverable Tax, Encumbrance Self-Assessed Non-Recoverable Tax, Encumbrance Tax Amount Variance, Encumbrance Tax Exchange Rate Variance, Encumbrance Tax Invoice Price Variance, Encumbrance Tax Quantity Variance, Encumbrance Tax Rate Variance, CM PO Encumbrance For Non-Recoverable Tax, Credit Memo PO Encumbrance
Credit Memos	Encumbrance Reversal for Credit Memo	Encumbrance Reversal Entry of Recoverable Tax, Encumbrance Reversal Entry of Amount Variance, Encumbrance Reversal Entry of Exchange Rate Variance For Credit Memo, Encumbrance Reversal Entry of Freight Expense, Encumbrance Reversal Entry of Invoice Price Variance, Encumbrance Reversal Entry of Item Expense, Encumbrance Reversal Entry of Miscellaneous Expense for Credit Memo, Encumbrance Reversal Entry of Non-Recoverable Tax, Encumbrance Reversal Entry of Quantity Variance, Encumbrance Reversal Entry of Self-Assessed Non-Recoverable Tax, Encumbrance Reversal Entry of Tax Amount Variance, Encumbrance Reversal Entry of Tax Exchange Rate Variance, Encumbrance Reversal Entry of Tax Invoice Price Variance, Encumbrance Reversal Entry of Tax Quantity Variance, Encumbrance Reversal Entry of Tax Rate Variance
Credit Memos	US Federal Credit Memos All	Federal Credit Memo Downward PYA Debit, Federal Credit Memo Downward Anticipated PYA Credit, Federal Credit Memo Downward Unanticipated PYA Credit, Federal Credit Memo Upward PYA Credit, Federal Credit Memo Upward PYA Debit, Federal Credit Memos Expenditure Credit, Federal Credit Memos Expenditure Debit, Federal Direct Fund Credit Memos Credit, Federal Direct Fund Credit Memos Debit, Federal Direct Fund Reversal Credit Memos Credit, Federal Direct Fund Reversal Credit Memos Debit
Debit Memos	Accrual, Debit Memos All	Accrual, Exchange Rate Variance, Freight Expense, Invoice Price Variance, Item Expense, Liability with Automatic Offsets Account Segment, Liability with Automatic Offsets Balancing Segment, Liability, Basic, Miscellaneous Expense, Non-Primary Ledger Exchange Rate Variance, Non-Primary Ledger Tax Exchange Rate Variance, Non-Recoverable Tax, Non-Recoverable Tax Accrual, Recoverable Tax, Retainage in Accrual Basis for Debit Memos, Self-Assessed Non-Recoverable Tax, Self-Assessed Non-Recoverable Tax Accrual, Self-Assessed Recoverable Tax, Self-Assessed Tax Liability, Tax Exchange Rate Variance, Tax Invoice Price Variance, Tax Rate Variance, Withholding Tax
Debit Memos	Encumbrance Debit Memos All	Encumbrance Amount Variance, Encumbrance Exchange Rate Variance, Encumbrance Freight Expense, Encumbrance Invoice Price Variance, Encumbrance Item Expense, Encumbrance Miscellaneous Expense, Encumbrance Non-Recoverable Tax, Encumbrance Quantity Variance, Encumbrance Recoverable Tax, Encumbrance Self-Assessed Non-Recoverable Tax, Encumbrance Tax Amount Variance, Encumbrance Tax Exchange Rate Variance, Encumbrance Tax Invoice Price Variance, Encumbrance Tax Quantity Variance, Encumbrance Tax Rate Variance, DM PO Encumbrance For Non-Recoverable Tax, Debit Memo PO Encumbrance
Debit Memos	Encumbrance Reversal for Debit Memos	Encumbrance Reversal Entry of Exchange Rate Variance, Encumbrance Reversal Entry of Non-Recoverable Tax, Encumbrance Reversal Entry of Recoverable Tax, Encumbrance Reversal Entry of Amount Variance, Encumbrance Reversal Entry of Freight Expense, Encumbrance Reversal Entry of Invoice Price Variance, Encumbrance Reversal Entry of Item Expense, Encumbrance Reversal Entry of Miscellaneous Expense, Encumbrance Reversal Entry of Quantity Variance, Encumbrance Reversal Entry of Self-Assessed Non-Recoverable Tax, Encumbrance Reversal Entry of Tax Amount Variance, Encumbrance Reversal Entry of Tax Exchange Rate Variance, Encumbrance Reversal Entry of Tax Invoice Price Variance, Encumbrance Reversal Entry of Tax Quantity Variance, Encumbrance Reversal Entry of Tax Rate Variance
Debit Memos	US Federal Debit Memos All	Federal Debit Memo Downward PYA Debit, Federal Debit Memo Downward Anticipated PYA Credit, Federal Debit Memo Downward Unanticipated PYA Credit, Federal Debit Memo Upward PYA Credit, Federal Debit Memo Upward PYA Debit, Federal Debit Memos Expenditure Credit, Federal Debit Memos Expenditure Debit, Federal Direct Fund Debit Memos Credit, Federal Direct Fund Debit Memos Debit, Federal Direct Fund Reversal Debit Memos Credit, Federal Direct Fund Reversal Debit Memos Debit
Future Dated Payments	Accrual, Future Dated Payments All	Cash Clearing, Non-Pooled Bank Account, Cash Clearing, Non-Pooled Bank Account using Invoice Exchange Rate, Cash Clearing, Pooled Bank Account, Account Segment, Cash Clearing, Pooled Bank Account, Account Segment, Invoice Exchange Rate, Cash Clearing, Pooled Bank Account, Balancing Segment, Cash Clearing, Pooled Bank Account, Balancing Segment, Invoice Exchange Rate, Cash, Non-Pooled Bank Account, Cash, Pooled Account, Account Segment, Cash, Pooled Account, Balancing Segment, Deferred Recoverable Tax at Payment Maturity, Future Dated Payment, Future Payment Rounding, Gain, Interim Tax Line Reversal at Payment Maturity, Loss, Non-Primary Ledger Gain/Loss
Future Dated Payments	Cash, Future Dated Payments All	Cash Clearing, Non-Pooled Bank Account, Cash Clearing, Pooled Bank Account, Account Segment, Cash Clearing, Pooled Bank Account, Balancing Segment, Cash, Non-Pooled Bank Account, Cash, Pooled Account, Account Segment, Cash, Pooled Account, Balancing Segment, Future Dated Payment, Future Payment Rounding, Gain, Loss, Non-Primary Ledger Gain/Loss
Invoices	Accrual, Invoices All	Accrual, Exchange Rate Variance, Freight Expense, Invoice Price Variance, Item Expense, Liability with Automatic Offsets Account Segment, Liability with Automatic Offsets Balancing Segment, Liability, Basic, Miscellaneous Expense, Non-Primary Ledger Exchange Rate Variance, Non-Primary Ledger Tax Exchange Rate Variance, Non-Recoverable Tax, Non-Recoverable Tax Accrual, Recoverable Tax, Retainage Release, Accrual Basis, Retainage in Accrual Basis, Self-Assessed Non-Recoverable Tax, Self-Assessed Non-Recoverable Tax Accrual, Self-Assessed Recoverable Tax, Self-Assessed Tax Liability, Tax Exchange Rate Variance, Tax Invoice Price Variance, Tax Rate Variance, Withholding Tax
Invoices	Encumbrance for Invoices	Encumbrance Amount Variance, Encumbrance Exchange Rate Variance, Encumbrance Freight Expense, Invoice Prepay Encumbrance DR, Encumbrance Invoice Price Variance, Encumbrance Item Expense, Encumbrance Miscellaneous Expense, Encumbrance Non-Recoverable Tax, Encumbrance Quantity Variance, Encumbrance Recoverable Tax, Encumbrance Self-Assessed Non-Recoverable Tax, Encumbrance Tax Exchange Rate Variance, Encumbrance Tax Amount Variance, Encumbrance Tax Invoice Price Variance, Encumbrance Tax Quantity Variance, Encumbrance Tax Rate Variance, Invoice PO Encumbrance, Invoice PO Encumbrance For Non-Recoverable Tax
Invoices	Encumbrance Reversal for Invoices	Encumbrance Reversal Entry of Non-Recoverable Tax, Encumbrance Reversal Entry of Self-Assessed Non-Recoverable Tax, Encumbrance Reversal Entry of Amount Variance, Encumbrance Reversal Entry of Exchange Rate Variance, Encumbrance Reversal Entry of Freight Expense, Encumbrance Reversal Entry of Invoice Price Variance, Encumbrance Reversal Entry of Item Expense, Encumbrance Reversal Entry of Miscellaneous Expense, Encumbrance Reversal Entry of Quantity Variance, Encumbrance Reversal Entry of Recoverable Tax, Encumbrance Reversal Entry of Tax Amount Variance, Encumbrance Reversal Entry of Tax Exchange Rate Variance, Encumbrance Reversal Entry of Tax Invoice Price Variance, Encumbrance Reversal Entry of Tax Quantity Variance, Encumbrance Reversal Entry of Tax Rate Variance
Invoices	US Federal Invoices All	Federal Direct Expenditure Invoice Credit, Federal Direct Expenditure Invoice Debit, Federal Direct Fund Invoice Debit, Federal Direct Fund Reverse Invoice Credit, Federal Direct Fund Reverse Invoice Debit, Federal Invoice Amount Variance Credit, Federal Invoice Amount Variance Debit, Federal Invoice Downward PYA Debit, Federal Invoice Downward Anticipated PYA Credit, Federal Invoice Downward Unanticipated PYA Credit, Federal Invoice Price Variance Credit, Federal Invoice Price Variance Debit, Federal Invoice Quantity Variance Credit, Federal Invoice Quantity Variance Debit, Federal Invoice Upward PYA Credit, Federal Invoice Upward PYA Debit, Federal Paid Obligation Expired Reversal Credit, Federal Paid Obligation PYA Reversal Debit, Federal Paid Obligation Reversal Credit, Federal Paid Obligation Reversal Debit

Application Accounting Definitions

Oracle Payables predefines the Accrual Basis, Encumbrance Accrual, Encumbrance Cash, and the Cash Basis application accounting definitions.

The following table lists the assignments for the Accrual Basis application accounting definition that Oracle Payables predefines for the Oracle Payables application.

Assignments for the Predefined Accrual Basis Application Accounting Definition

Event Class Assignments	Event Type Assignments	Create Accounting	Journal Line Definition Assignments
Credit Memos	All	Yes	Accrual, Credit Memos All
Debit Memos	All	Yes	Accrual, Debit Memos All
Future Dated Payments	All	Yes	Accrual, Future Dated Payments All
Invoices	All	Yes	Accrual, Invoices All
Payments	All	Yes	Accrual, Payments All
Prepayment Applications	All	Yes	Accrual, Prepayment Applications All
Prepayments	All	Yes	Accrual, Prepayments All
Reconciled Payments	All	Yes	Accrual, Reconciled Payments All
Refunds	All	Yes	Accrual, Refunds All

The following table lists the assignments for the Encumbrance Basis application accounting definition that Oracle Payables predefines for the Oracle Payables application.

Assignments for the Predefined Encumbrance Accrual Application Accounting Definition

Event Class Assignments	Event Type Assignments	Create Accounting	Journal Line Definition Assignments
Burden for Invoices	All	Yes	Invoice Burden and Project Encumbrance ALL
Burden for Prepayment Applications	All	Yes	Prepayment Application Burden and Project Encumbrance ALL
Burden for Prepayments	All	Yes	Prepayment Burden and Project Encumbrance ALL
Credit Memos	All	Yes	Accrual, Credit Memos All; Encumbrance Credit Memos All; Encumbrance Reversal for Credit Memo
Debit Memos	All	Yes	Accrual, Debit Memos All; Encumbrance Debit Memos All; Encumbrance Reversal for Debit Memos
Future Dated Payments	All	Yes	Accrual, Future Dated Payments All
Invoices	All	Yes	Accrual, Invoices All; Encumbrance for Invoices; Encumbrance Reversal for Invoices
Payments	All	Yes	Accrual, Payments All
Prepayment Applications	All	Yes	Accrual, Prepayment Applications All; Encumbrance Reversal for Prepayment Applications; Encumbrance Prepayment Applications
Prepayments	All	Yes	Accrual, Prepayments All; Encumbrance for Prepayments All; Encumbrance Reversal for Prepayments
Reconciled Payments	All	Yes	Accrual, Reconciled Payments All
Refunds	All	Yes	Accrual, Refunds All

The following table lists the assignments for the Encumbrance Cash application accounting definition that Oracle Payables predefines for the Oracle Payables application.

Assignments for the Predefined Encumbrance Cash Application Accounting Definition

Event Class Assignments	Event Type Assignments	Create Accounting	Journal Line Definition Assignments
Burden for Invoices	All	Yes	Invoice Burden and Project Encumbrance ALL
Burden for Prepayment Applications	All	Yes	Prepayment Application Burden and Project Encumbrance ALL
Burden for Prepayments	All	Yes	Prepayment Burden and Project Encumbrance ALL
Credit Memos	All	Yes	Encumbrance Credit Memos All
Debit Memos	All	Yes	Encumbrance Debit Memos All
Future Dated Payments	All	Yes	Cash, Future Dated Payments All
Invoices	All	Yes	Encumbrance for Invoices
Payments	All	Yes	Cash, Payments All; Encumbrance Reversal for Payments
Prepayment Applications	All	Yes	Encumbrance Reversal for Prepayment Applications; Cash, Prepayment Applications All; Encumbrance Prepayment Applications
Prepayments	All	Yes	Encumbrance for Prepayments All
Reconciled Payments	All	Yes	Cash, Reconciled Payments All; Encumbrance Reversal for Reconciled Payments
Refunds	All	Yes	Cash, Refunds All; Encumbrance Reversal for Refunds

The following table lists the assignments for the Cash Basis application accounting definition that Oracle Payables predefines for the Oracle Payables application.

Assignments for the Predefined Cash BasisApplication Accounting Definition

Event Class Assignments	Event Type Assignments	Create Accounting	Journal Line Definition Assignments
Credit Memos	All	No
Debit Memos	All	No
Future Dated Payments	All	Yes	Cash, Future Dated Payments All
Invoices	All	No
Payments	All	Yes	Cash, Payments All
Prepayment Applications	All	Yes	Cash, Prepayment Applications All
Prepayments	All	No
Reconciled Payments	All	Yes	Cash, Reconciled Payments All
Refunds	All	Yes	Cash, Refunds All

Subledger Accounting Methods

Oracle Subledger Accounting provides predefined subledger accounting methods that group the predefined application accounting definitions for subledger applications. You can optionally create your own subledger accounting methods.

Oracle Payables assigns the predefined application accounting definitions to the predefined subledger accounting methods as shown in the following table:

Application Accounting Definitions Assigned to Subledger Accounting Methods

Application Accounting Definitions	Subledger Accounting Methods
Encumbrance Accrual	Accrual with Encumbrance Accounting
Encumbrance Cash	Cash with Encumbrance Accounting
Accrual Basis	Standard Accrual
Cash Basis	Standard Cash

You can assign these subledger accounting methods to your ledger.