What's not in 11i and available in R12 short notes

1- Sub Ledger accounting 2- Enhanced Reporting Currency 3- Deferec COGS and revenue matching 4- MOAC Multi Org Access 5- Unified Inventory ( OPM Inventory and Oracle inventory unified in single version so OPM also can use VMI 6- Fixed Component usage Material enhancement in BOM setup level irrespective of lot size 7- Component Yield calculation methods 8- Professional buyers workcenter 9- Item Orderablity ( Which customer can order which item) 10- Cascading attributes ( that is if you change in header level thats automatically applies in line leve) 11- Customer Credit check hold source support across operating unit