Accounting

Subledger Accounting Setup for Receivables

You create accounting entries for invoices and other transactions in Oracle Receivables using the Oracle Subledger Accounting architecture. See: Accounting in Receivables, Oracle Receivables User Guide.

Receivables uses AutoAccounting to derive the default accounting. Receivables predefines setup in Oracle Subledger Accounting so that the Create Accounting program accepts the default accounts that AutoAccounting derives without change. For information on the setup that Receivables predefines in Oracle Subledger Acccounting, see: Predefined Setup for Oracle Subledger Accounting, Oracle Receivables Reference Guide.

However, you can optionally define your own accounting rules in Subledger Accounting to create accounting that meets your business requirements. In Subledger Accounting, you use the Accounting Methods Builder (AMB) to define the way subledger transactions are accounted. To do this, you create and modify subledger journal line setups and application accounting definitions. These definitions define the journal entries that enable an organization to meet specific fiscal, regulatory, and analytical requirements. These definitions are then grouped into subledger accounting methods and assigned collectively to a ledger. See: Accounting Methods Builder (AMB) Overview, Oracle Subledger Accounting Implementation Guide.

Note: If you customize the Subledger Accounting setup to create your own accounting, then Subledger Accounting overwrites the default accounts, or individual segments of accounts, that AutoAccounting originally derived during transaction entry. However, you must still set up AutoAccounting. See: Using AutoAccounting, Oracle Receivables User Guide.

To customize the setup in Subledger Accounting:

  1. Define custom sources.

    Sources are pieces of information that Subledger Accounting uses to determine how to create accounting for an accounting event. You use sources to provide information from transactions to Subledger Accounting. Receivables predefines a comprehensive set of sources, but you can optionally define custom sources to extend the list of sources available to application accounting definitions.

    See: Custom Sources, Oracle Subledger Accounting Implementation Guide.

  2. Define journal line types.

    Journal line types determine the characteristics of subledger journal entry lines. These characteristics include whether the line is used to create actual, budget, or encumbrance entries, whether the line is a debit or a credit, whether matching lines are merged, and whether data is transferred to the general ledger in summary or detail form.

    See: Journal Line Types, Oracle Subledger Accounting Implementation Guide.

  3. Define journal entry descriptions.

    Journal entry descriptions determine both the content and sequence in which the elements of a description appear on a subledger journal header and line.

    Receivables does not provide any predefined journal entry descriptions. You can optionally define your own journal entry descriptions. You can build descriptions using any of the sources for Receivables.

    Assign journal entry descriptions headers and lines in the Applications Accounting Definition window.

    See: Defining Journal Entry Descriptions, Oracle Subledger Accounting Implementation Guide.

  4. Define mapping sets.

    Mapping sets associate a specific output value for an account or account segment. Based on the input value, a specific value can be assigned to a single segment or to the entire account. You use mapping sets when you set up account derivation rules.

    See: Mapping Sets, Oracle Subledger Accounting Implementation Guide.

  5. Define account derivation rules.

    Account derivation rules determine the accounting for subledger journal entries.

    See: Account Derivation Rules, Oracle Subledger Accounting Implementation Guide.

  6. Define journal lines definitions.

    Journal lines definitions let you create sets of line assignments (journal line types, journal entry descriptions, and account derivation rules) for an event class or event type. These sets can be shared across application accounting definitions. You can assign multiple journal lines definitions to an event class or event type.

    See: Journal Lines Definitions, Oracle Subledger Accounting Implementation Guide.

    An event class represents a category of business events for a particular transaction type or document. An event type represents a business operation that you can perform for an event class. See: Receivables Accounting Event Model, Oracle Receivables User Guide.

  7. Define application accounting definitions.

    An application accounting definition is a collection of components or rules that determine how Subledger Accounting processes accounting events to create subledger and general ledger journal entries. You can also indicate whether to create accounting for a particular event class or event type.

    Each event class and event type assignment consists of a header assignment and one or more journal lines definition assignments. A header assignment includes a journal entry description and journal lines definition.

    See: Application Accounting Definitions, Oracle Subledger Accounting Implementation Guide.

  8. Define subledger accounting methods.

    A subledger accounting method is a grouping of application accounting definitions that comply with a common set of accounting requirements.

    Assign newly defined application accounting definitions to a subledger accounting method in the Subledger Accounting Methods window.

    See: Subledger Accounting Methods, Oracle Subledger Accounting Implementation Guide.

  9. Assign each subledger accounting method to a ledger using the Accounting Setup Manager.

    See: Using Accounting Setup Manager in the Oracle Financials Implementation Guide.

  10. If you have customized your Receivables responsibilities, then add the function SLA: View Accounting - Lines Inquiries to your menu. This lets you create accounting online from the Transactions workbench.

Related Topics

Oracle Subledger Accounting Implementation Guide

AutoAccounting

Define AutoAccounting to specify how you want Receivables to determine the default general ledger accounts for transactions that you enter manually or import using AutoInvoice. Receivables creates default accounts for revenue, receivable, freight, tax, unearned revenue, unbilled receivable, late charges, bills receivables accounts, and AutoInvoice clearing (suspense) accounts using this information.

The default accounting that AutoAccounting creates is considered interim accounting only. Receivables integrates with Oracle Subledger Accounting, the E-Business Suite's centralized accounting engine, which accepts the default accounts that AutoAccounting derives without change. However, you can modify the accounting rules in Subledger Accounting to create accounting that meets your business requirements. See: Accounting in Receivables, Oracle Receivables User Guide.

You can control the value that AutoAccounting assigns to each segment of your Accounting Flexfield, such as Company, Division, or Account.

You must define AutoAccounting before you can enter transactions in Receivables. When you enter transactions in Receivables, you can override the default general ledger accounts that AutoAccounting creates.

Tip: If you use the multiple organization support feature, you can set up AutoAccounting to derive the Product segment of your Revenue account based on inventory items. To do this, define the Product segment of your Revenue account to use Standard Lines and specify a Warehouse ID when entering transactions.

To define AutoAccounting:

  1. Navigate to the AutoAccounting window.

  2. Select an operating unit.

  3. Enter the Type of account to define. Choose from the following:

    • AutoInvoice Clearing: The clearing account for your imported transactions. Receivables uses the clearing account to hold any difference between the specified revenue amount and the selling price times the quantity for imported invoice lines. Receivables only uses the clearing account if you have enabled this feature for the invoice batch source of your imported transactions. See: Invoices Posted to Suspense report, Oracle Receivables User Guide.

    • Bills Receivable: The bills receivable account for your transaction. Receivables uses this account when you exchange transactions for bills receivable.

    • Factored Bills Receivable: The factored bills receivable account for your bills receivable transactions.

    • Freight: The freight account for your transaction.

    • Receivable: The receivable account for your transaction.

    • Remitted Bills Receivable: The remitted bills receivable account for your bills receivable transactions.

    • Revenue: The revenue and late charges account for your transaction.

    • Tax: The tax account for your transaction.

    • Unbilled Receivable: The unbilled receivable account for your transaction. Receivables uses this account when you use the Bill In Arrears invoicing rule. If your accounting rule recognizes revenue before your invoicing rule bills it, Receivables uses this account.

    • Unearned Revenue: The unearned revenue account for your transaction. Receivables uses this account when you use the Bill In Advance invoicing rule. If your accounting rule recognizes revenue after your invoicing rule bills it, Receivables uses this account.

    • Unpaid Bills Receivable: The unpaid bills receivable account for your bills receivable transactions.

  4. For each segment, enter either the table name or constant value that you want Receivables to use to get information. When you enter an account Type, Receivables displays all of the segment names in your Accounting Flexfield Structure. Segments include such information as Company, Product, Department, Account, and Sub-Account. Receivables lets you use different table names for different accounts. Choose one of the following table names:

    • Bill To Site: Use the bill-to site of the transaction to determine this segment of your revenue, freight, receivable, AutoInvoice clearing, tax, unbilled receivable, and unearned revenue account.

    • Drawee Site: Use the drawee site table to determine this segment of your bills receivable, factored bills receivable, remitted bills receivable, and unpaid bills receivable account.

    • Remittance Banks: Use the remittance banks table to determine this segment of your factored bills receivable and remitted bills receivable account.

    • Salesreps: Use the salesperson's table to determine this segment of your revenue, freight, receivable, AutoInvoice clearing, tax, unbilled receivable, and unearned revenue account. If you choose this option for your AutoInvoice clearing, tax, or unearned revenue accounts, Receivables uses the revenue account associated with this salesperson. If you choose this option for your unbilled receivable account, Receivables uses the receivable account associated with this salesperson. If the transaction has a line type of "LINE" with an inventory item of freight ("FRT"), AutoAccounting uses the accounting rules for the freight type account rather than the revenue type account.

    • Standard Lines: Use the standard memo line or inventory item on the transaction to determine this segment of your revenue, AutoInvoice clearing, freight, tax, unbilled receivable, and unearned revenue account. If you choose this option for your AutoInvoice clearing, freight, tax, unbilled receivable or unearned revenue accounts, Receivables uses the revenue account associated to this standard memo line item or inventory item. If the transaction has a line type of "LINE" with an inventory item of freight ("FRT"), AutoAccounting uses the accounting rules for the freight type account rather than the revenue type account.

    • Taxes: Enter this option to use tax codes when determining your tax account.

    • Transaction Types: Use the transaction types table to determine this segment of your revenue, freight, receivable, AutoInvoice clearing, tax, unbilled receivable, and unearned revenue account, and of your bills receivable, factored bills receivable, remitted bills receivable, and unpaid bills receivable account. If the transaction has a line type of "LINE" with an inventory item of freight ("FRT"), AutoAccounting uses the accounting rules for the freight type account rather than the revenue type account.

  5. If you did not enter a Table Name, enter a Constant value for this segment, or select one from the list of values.

    Important: If you modify the Oracle Subledger Accounting setup to define custom accounting, then select a constant value for all Accounting Flexfield segments.

    Enter a Constant value if you want AutoAccounting to always use the same value for this Accounting Flexfield segment. Be sure to enter information that is valid for this segment. For example, if you defined your Company flexfield segment as a two-character segment with valid values ranging from 00 to 10, you must enter a two-character value within this range.

Related Topics

Accounting in Receivables, Oracle Receivables User Guide

Entering Transactions, Oracle Receivables User Guide

Using AutoAccounting, Oracle Receivables User Guide

Using the Account Generator in Oracle Receivables

Receivables uses the Account Generator to update the balancing segment values during various accounting activities against transactions and receipts. By matching the balancing segments for different accounting activities back to the original transaction or receipt, the Account Generator ensures that Receivables uses the correct balancing segment values during this substitution process.

For example, if an invoice's balancing segment that you assess late charges for has a value of '01' and the balancing segment of your late charges account is '02', when Receivables accrues late charges for this invoice, the Account Generator automatically changes the balancing segment of the late charges account to '01'.

The Account Generator in Receivables utilizes Oracle Workflow. You can view and customize Account Generator processes through the Oracle Workflow Builder. To modify the default setup using Oracle Workflow (for example, to use a different balancing segment for either the late charges or Receivables account), see: Customizing the Account Generator for Oracle Receivables.

Note: Some Oracle financial applications, such as Oracle Payables and Oracle Purchasing, use the Account Generator to create accounting combinations that record detailed information about each transaction. However, Oracle Receivables uses AutoAccounting to create the general ledger accounts for your manually entered or imported transactions.

Deriving Balancing Segment Values

For transaction-related activities such as adjustments and discounts, Receivables derives the balancing segment value from the receivable account that is associated with the transaction.

For receipt-related activities such as receipt write-off activity, Receivables derives the balancing segment from the Unapplied Cash account that is associated with the receipt method bank account.

Note: Receivables does not substitute the balancing segment for miscellaneous cash, bank errors, or commitments (deposits and guarantees).

This table illustrates how Receivables derives the balancing segment value for various accounting activities:

Accounting Activity Original Account Setup Level Source for Balancing Segment Substitution Description of Substitution Process
Adjustments, endorsements, late charges, and discounts (both earned and unearned) activity Receivable Activity, Tax Code (location based) The receivable account of the transaction against which the adjustment is created. The receivable activity account's balancing segment is substituted to match the balancing segment value of the receivable account of the transaction against which the adjustment is created.
Note: For these specific receivable activities, the setup determines whether the Activity GL Account or the Net Expense account on the tax code (location based) is used as the receivable activity account.
Chargeback activity (transaction-related) Receivable Activity The receivable account of the transaction against which the chargeback is created. The receivable activity account's balancing segment is substituted to match the balancing segment of the receivable account of the transaction against which the chargeback is created.
Short term debt, claims investigation, credit card refunds, chargeback activity (receipt-related), and receipt write-off activity Receivable Activity The Unapplied Cash account that is defined for the receipt method bank account. The receivable activity account's balancing segment is substituted to match the balancing segment of the Unapplied Cash account that is set up on the receipt payment.
Receipt applications (exchange gain, exchange loss, and cross currency rounding) System Options The receivable account of the transaction to which the receipt application is made. The Gain, Loss, or Cross Currency Rounding account's balancing segment is substituted from the receivable account of the transaction to which the receipt application is made.
Credit memo applications System Options The receivable account of the transaction to which the application is made. The Gain, Loss account's balancing segment is substituted from the receivable account of the transaction to which the application is made.
Note: In the case of a credit memo application against a receipt, the transaction is the credit memo. Receivables thus derives the balancing segment from the receivable account of the credit memo.

Note: For adjustments to invoices, if the balancing segment on the modified account does not match that of the receivable of the invoice that was adjusted, then Receivables substitutes the balancing segment to match that of the invoice when the adjustment is approved.

Disabling the Balancing Segment Substitution Process for Activities

Optionally use the AR: Disable Receivable Activity Balancing Segment Substitution profile option to disable balancing segment substitution for receivable activities.

Note: This profile option does not affect the gain, loss, and rounding accounts that you define at the system options level.

If you disable balancing segment substitution for activities, then you must define a suspense account in the event that your activities and original transactions do not post to the same balancing segment value. Otherwise, the transfer to General Ledger will not succeed. See: Posting, Oracle Receivables User Guide and Defining Suspense Accounts, Oracle General Ledger Implementation Guide.

The AR: Disable Receivable Activity Balancing Segment Substitution profile option impacts these activities:

Related Topics

Overview of the Account Generator, Oracle Applications Flexfields Guide

Decide How to Use the Account Generator

Customizing the Account Generator for Oracle Receivables

Overview of Receivables User Profile Options

Decide How to Use the Account Generator

Review how Oracle Receivables uses the Account Generator to update the balancing segment values during various accounting activities. See: Using the Account Generator in Oracle Receivables.

Consider whether the default Account Generator process is appropriate for each ledger. For each structure and ledger, you can choose one of the following:

This decision determines which setup steps your implementation team must perform.

Additionally, you can choose to disable balancing segment substitution for receivable activities. See: Using the Account Generator in Oracle Receivables.

Prerequisites to Using the Account Generator

Before using the Account Generator on a production database in Receivables to update the balancing segment values, you must:

Related Topics

The Default Account Generator Process for Oracle Receivables

Customizing the Account Generator for Oracle Receivables

The Default Account Generator Process for Oracle Receivables

Evaluate whether the default Account Generator process meets your accounting requirements. No setup steps are required to use the default. The default process can also be updated later as your needs change. You can make minor changes to the default process without changing the name.

Each Account Generator workflow is called an item type. Oracle Receivables comes with the following Account Generator item type:

The AR Substitute Balancing Segment contains the following workflow processes:

Replace Balancing Segment Process

This process updates the balancing segment during certain accounting activities. For a list of these activities, see: Deriving Balancing Segment Values.

Note: The Replace Balancing Segment workflow process updates the balancing segment on all receivables activities except miscellaneous cash, bank errors, or guarantee commitments.

The AR Substitute Balancing Segment item type has these attributes:

The Replace Balancing Segment process consists of three unique activities that comprise the five activity nodes that appear in the following workflow diagram.

In the workflow diagram shown below, the process activity nodes are numbered for reference in the descriptions that follow. (The numbered circles are not part of the process diagram.)

Replace Balancing Segment Process

the picture is described in the document text

Sample Invoice Account Generation Activities

Following is a description of each activity in the sample process for Replace Balancing Segment Account Generation, listed by function name. You can create all the components for an activity in the graphical Oracle Workflow Builder except for the PL/SQL stored procedures that the function activities call.

Start Generating Code Combination (Node 1)

This is a standard activity that marks the start of the process.

Copy Segment Value from Code Combination (Node 2)

Node 2 copies the new balancing segment value from the substitution code combination ID (CCID). For examples of how the Account Generator derives the balancing segment for different accounting activities, see: Deriving Balancing Segment Values.

Copy Values from Code Combination (Node 3)

This activity copies the remaining segment values from the original code combination into the new code combination for this transaction.

Validate Code Combination (Node 4)

Node 4 contains the standard Flexfield function for validating a code combination. For this function to work, the attribute value New code combinations must be set to True.

End Generating Code Combination (Node 5)

This standard activity ends the code combination generation process.

Using the Account Generator Profile Option

The Account Generator:Purge Runtime Data profile option ensures that data used to build account combinations is purged after the Account Generator has completed. For more information, see: Profile Options in Oracle Application Object Library.

Related Topics

Customizing the Account Generator for Oracle Receivables

Customizing the Account Generator for Oracle Receivables

Oracle Receivables provides a default Account Generator process for you to use. If the default does not satisfy your accounting requirements, you can use the Oracle Workflow Builder to customize the default process or create a new one.

If you want to create a new process to meet your company's needs, use the Oracle Workflow Builder to create a new process, or copy the existing default and change the name before making extensive changes to it.

For more information about the generic features and functions of the Account Generator, see: Customizing the Account Generator, Oracle Applications Flexfields Guide.

For more information about how to use the Oracle Workflow Builder, refer to the Oracle Workflow User's Guide.

Customization Example

For example, you can customize the AR Substitute Balancing Segment item type to use a different balancing segment for either the late charges or Receivables account.

Testing a Customized Account Generator Process

You must test any modified Account Generator process before using it on a production database.

To test your customized Account Generator Process, run the Create Accounting program, then verify that the Account Generator substituted the correct segment for that account.

Implementing a Customized Account Generator Process

If you have customized your Account Generator process for a particular Account Generator item type and assigned a new name to it, use the Account Generator Processes window to associate the new process name with the appropriate Accounting Flexfield structure and item type.

If you made customizations to the default process, but did not change the name of the process, then you do not need to perform this step.

Choosing the Process for a Flexfield Structure

  1. Navigate to the Account Generator Process window.

  2. Select the structure to which you want to assign a process. You can choose the application, flexfield title, structure, and description from the list of values.

  3. Specify the Item Type containing the process, for example, Replace Balancing Segment.

  4. Specify the process you want to use to generate the accounts.

    The default process, Replace Balancing Segment, will be the default. If you want to use a different process, enter the name of the process you want to use.

Related Topics

Overview of the Account Generator, Oracle Applications Flexfields Guide

Accounting Rules

Define accounting rules to create revenue recognition schedules for your invoices. Accounting rules determine the number of periods and percentage of total revenue to record in each accounting period. You can use accounting rules with transactions that you import into Receivables using AutoInvoice and with invoices that you create manually in the Transaction windows. You can define an unlimited number of accounting rules.

When you run the Revenue Recognition program for an invoice that is associated with one or more accounting rules, Receivables creates the invoice's revenue distributions for the period or periods in which the rules fall.

Note: Revenue Recognition creates accounting distributions for all periods of status Open, Future, or Not Open. If any period has a status of Closed or Close Pending, then Revenue Recognition creates the distributions in the next Open, Future, or Not Open period.

See: Recognizing Revenue, Oracle Receivables User Guide.

Depending on your business needs, you may require deferred accounting rules, which you can create by selecting the Deferred Revenue check box during rule definition. Deferred accounting rules let you defer revenue to an unearned revenue account until you are ready to specify the revenue recognition schedule. See: Deferred Accounting Rules.

You can assign a default accounting rule to your items in the Master Item window (Invoicing tabbed region) and to your Standard Memo Lines in the Standard Memo Lines window. See: Standard Memo Lines and Defining Items.

Important: Invoicing and Accounting Rules are not applicable if you are using the Cash Basis method of accounting. If you use the Cash Basis method, AutoInvoice will reject any transaction lines that are associated with invoice or accounting rules.

If you want to credit an invoice that uses invoice and accounting rules to schedule revenue and billed receivable recognition, you can specify how you want to adjust this invoice's revenue account assignments by choosing a Rules Method in the Credit Memos window. See: Crediting Transactions, Oracle Receivables User Guide.

Prerequisites

To define an accounting rule:

  1. Navigate to the Accounting Rules window.

  2. Enter a Name for this accounting rule.

  3. Enter an accounting rule Type.

    • Enter Fixed Schedule to prorate revenue recognition evenly over a predefined period of time. The revenue recognition schedule is always the same every time you choose this accounting rule. For example, if you have four schedules for your rule with this type, you will recognize twenty-five percent of your revenue at the end of each schedule.

    • Enter Variable Schedule to later specify, during invoice entry, the number of periods over which you want to recognize revenue for invoices to which you assign this rule. You can assign this type of accounting rule to invoices that you manually enter in the Transaction window or import into Receivables using AutoInvoice.

      The revenue recognition schedule changes for invoices that are assigned this type of accounting rule depending upon the value that you either pass through AutoInvoice or specify when you manually enter an invoice.

    • Enter Daily Revenue Rate, All Periods to have Receivables use a daily revenue rate to calculate the precise amount of revenue for each full and partial period in the schedule. Use accounting rules of this type to meet strict revenue accounting standards.

    • Enter Daily Revenue Rate, Partial Periods to have Receivables use a daily revenue rate to calculate the precise amount of revenue for only partial period in the schedule. This rule provides you with an even, prorated revenue distribution across the schedule's full periods.

    See: Using Rules, Oracle Receivables User Guide.

  4. Enter the period to use for your accounting rule schedule.

    You can choose from any of the period types you defined, but you can only choose a period type that has overlapping dates if it is an adjusting period. In addition, you can only choose Specific Date as your period type for accounting rules to which you have assigned a type of Fixed Schedule. You can only update this field for the accounting rule IMMEDIATE. See: Defining Period Types, Oracle General Ledger Implementation Guide.

    Important: If you have an accounting period type that is not Month and you use AutoInvoice with Oracle Order Management, you should update the Period field for the IMMEDIATE accounting rule to the same period as your accounting period type.

  5. If this accounting rule type is Fixed Schedule, enter the number of periods to use for your accounting rule schedule. For example, if you entered a period of Weekly and you enter 3 here, Receivables creates a rule schedule for three weekly periods.

  6. If you want to delay specifying the revenue recognition schedule for this rule, check the Deferred Revenue check box. If you select this check box, then revenue is deferred to an unearned revenue account, and you must later use the Revenue Accounting Management (RAM) wizard to recognize the revenue. See: Deferred Accounting Rules.

  7. Define your revenue recognition schedule for this accounting rule. Enter the percentages of revenue to recognize within each period of your accounting rule.

    If this accounting rule type is Fixed Schedule, Receivables displays a rule schedule according to the period and number of periods you entered. Receivables determines the schedule by evenly prorating all the revenue across all periods (you can change this information). The sum of all periods for this type must equal 100 percent.

    If this accounting rule type is Variable Schedule, you do not need to enter any information. Receivables does not display the default rule schedule for an accounting rule of this type because the number of periods is unknown. However, if you want to recognize a specific revenue percentage in the first period, you can enter that percentage here. In this case, Receivables prorates the remaining revenue percentage across the remaining periods. Receivables uses the number of periods that you either pass through AutoInvoice or enter manually in the Transaction window to determine the payment schedule of your accounting rule.

  8. If this accounting rule type is Fixed Schedule, and you choose Specific Date as your period, enter specific dates for each period of the revenue recognition schedule for this rule.

Deferred Accounting Rules

You create deferred accounting rules by selecting the Deferred Revenue check box in the Invoicing and Accounting Rules window during rule definition. When you use deferred accounting rules, the Revenue Recognition program creates a single distribution per line that posts to an unearned revenue GL account. You later earn the revenue using the RAM wizard. See: Revenue Accounting, Oracle Receivables User Guide.

You can use deferred accounting rules only for invoices that are assigned the Bill in Advance invoicing rule. If the invoicing rule on a transaction is Bill in Arrears, the Revenue Recognition program ignores the deferred flag.

If you use a deferred accounting rule with a single accounting period, Receivables recognizes the revenue in the period that you specify with the RAM wizard.

If you use a deferred accounting rule with multiple accounting periods, Revenue Accounting creates the revenue recognition schedule based on the rule, and the start date is determined by the GL start date that you entered using the RAM wizard. If the GL start date occurs in a closed accounting period, Revenue Accounting posts that portion of revenue into the subsequent open accounting period.

If you use a non-deferred accounting rule with multiple accounting periods, Revenue Accounting uses the schedule created by the Revenue Recognition program. If an accounting period is closed, Revenue Accounting posts that portion of revenue into the subsequent open accounting period.

The tables below illustrate the difference between deferred and non-deferred rules.

Related Topics

Entering Invoices with Rules, Oracle Receivables User Guide

Recognizing Revenue, Oracle Receivables User Guide

Invoices with Rules, Oracle Receivables User Guide

Using Rules, Oracle Receivables User Guide

Using AutoInvoice, Oracle Receivables User Guide

Accounting Rules Listing Report, Oracle Receivables User Guide