Project Costing Accounts for Budgetary Control

The following accounts are available in Oracle Fusion Project Costing.

• Raw Cost Account

• Burden Cost Account

• Burdened Cost Account

• Budget Account

The following table describes the rules for deriving budget accounts.

Document	Same Line Burdening	Separate Line Burdening
Purchase Requisitions	Raw cost uses the raw cost account provided on the requisition. The raw cost account is copied to the burden cost account.	Raw cost uses the budget account provided on the requisition. The raw cost account is copied to the burden cost account.
Purchase Orders	Raw cost uses the raw cost account provided on the PO. The raw cost account is copied to the burden cost account.	Raw cost uses the budget account provided on the PO. The raw cost account is copied to the burden cost account.
Account Payables	Raw cost uses the raw cost account provided on the payables invoice. The raw cost account is copied to the burden cost account.	Raw cost uses the budget account provided on the payables invoice. The raw cost account is copied to the burden cost account.
Receipt Accounting	Raw cost uses the raw cost account provided on the receipt. The raw cost account is copied to the burden cost account.	Raw cost uses the budget account provided on the receipt. The raw cost account is copied to the burden cost account.
Project Expenditures(including cost adjustments)	Raw cost uses the raw cost account derived by the transaction account builder. The raw cost account is copied to the burden cost account.	Raw cost uses the budget account derived by the transaction account builder. The raw cost account is copied to the burden cost account. The application invokes the transaction account builder to derive accounts for all externally accounted and unaccounted transactions, except for Oracle Payables transactions. For Payables transactions, the budget account that's used by Payables is copied over for processing the corresponding expenditure cost.

For separate line burdening, you must use the burden cost account that's derived by the application.