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R12 AR-收入管理(递延收入)

文档基于 R12 中 AR 的收入递延,


 采用的方法是利用会计规则递延收入,
 采用收入政策或配置规则递延收入以及通过 removal 事件确认收入

CASE1:假定销售给客户××的销售收款需要在未来的 3 个月内分期确认为收入
CASE2: 对于付款条款超过 30 天的递延收入,并基于付款金额确认收入
CASE3: transaction type 为分期收款的则递延收入,并基于 removal 条件确认收入

Reference:
Accrual Basis vs. Cash Basis Accounting for Non Accountants NOTE:111136.1
What Is Revenue Management NOTE:145895.1
GL Date Parameter is ignored in Revenue Accounting (both Wizard and API), for deferred
rules, 1 period duration. NOTE:601850.1

Distribution

Ownership
The Job Title [ec.wangqian@Gmail.com Subject=R12 AR-收入管理(递延收入):
37984050.doc] is responsible for ensuring this document is necessary, reflects actual practice,
and supports corporate policy.

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CASE1
Responsibility: AR_SUPERUSER RESPONSIBILITY

1. (N)设置\事务处理\会计规则 :定义会计规则

名称 3 个月递延收入 类型 固定分摊计划

期间 Month 14 期数 3

期间 百分比 日期

1 33.3333

2 33.3333

3 33.3333

此处类型可以根据需要选择固定或者可变均可,行规则应用于创建发票行帐户时的分配

Note:此处选择的期间与设置的日历类型一致,否则会在递延时提示期间错误。

2. (N)设置\事务处理\通知单行:定义通知单行(可选)

设置通知单行应用于发票的行摘要信息,同时可以通过绑定会计规则,设置默认的会计规

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3. (N)事务处理:输入递延收入确认的事务处理,保存完成

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选择第 2 步定义的摘要信息,输入数量,单价。选择规则选项卡,此时的会计规则默认为
摘要行分配的会计规则,修改分摊起始日期

保存完成事务处理后查看分配行分录结果如下:

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4. (N)控制\会计\收入确认:运行收入确认主程序

查看完成的收入执行报表,输出结果如下

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回到事务处理界面,查出刚才的事物处理的分配帐户,可以看到收入已经分摊到 3 个期间

收入可以分摊到打开,将来以及关闭期间,但定义的日历至少包含分摊的所有期间

备注:对于自动分摊的收入若需要收入调整可以通过收入会计进行手工调整

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CASE2
Case2: 对于付款条款超过 30 天的递延收入,并基于付款金额确认收入

1. (N)收入管理\收入政策

2. (N)意外政策及分配规则

定义收入 revenue contingency cause

应用于事务类型(应收款事务类型):分期收款

定义收入 revenue contingency rules

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系统提供有 seeded contingency 用户也可以自定义

3. (N)事务处理

付款条件为 30 天以内包含 30 天,系统直接确认为收入

分配帐户

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付款条件超过 30 天,系统会 RAM 自动递延收入

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4. (N)收款:假定对上述递延的发票收款 4000

核销上述发票 4000 事务处理编号 10121 事务处理编号 10122

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付款完成后,应收会自动调用”revenue contingency analyzer“来确认收入不需要人工的提交
该请求。(refers to: time-based contingency)

Receipt application itself cals the receipt analyzer to recognize the revenue

相关表:

AR_DEFERRED_LINES_ALL

The AR_DEFERRED_LINES_ALL table records invoice status changes, as invoices move


through the revenue management life cycle

Enhancements made for supporting Payment based revenue Recognition:

New Columns
-------------------
The following views were added to support the Enhanced Payment-Based Revenue Recognition
feature:
RA_INTERFACE_LINES_ALL.OVERRIDE_AUTO_ACCOUNTING_FLA G
AR_TRX_LINES_GT.OVERRIDE_AUTO_ACCOUNTING_FLAG
RA_CUSTOMER_TRX_LINES_ALL.OVERRIDE_AUTO_ACCOUNTING_ FLAG
RA_INTERFACE_ERRORS_ALL.INTERFACE_CONTINGENCY_ID
AR_TRX_ERRORS_GT.TRX_CONTINGENCY_ID

New Views
-------------
The following views were added to support the Enhanced Payment-Based Revenue Recognition
feature:
AR_INTERFACE_CONTS
AR_DEFERRED_LINES
AR_LINE_CONTS
AR_CONT_ACTIONS
AR_LINE_CONTINGENCIES_V
AR_LINE_EXCEPTIONS_V

Changed Views

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--------------
The following views were changed to support the Enhanced Payment-Based Revenue
Recognition feature:
RA_INTERFACE_LINES (new column OVERRIDE_AUTO_ACCOUNTING_FLAG)
RA_CUSTOMER_TRX_LINES (new column OVERRIDE_AUTO_ACCOUNTING_FLAG)
RA_INTERFACE_ERRORS (new column INTERFACE_CONTINGENCY_ID)
RA_INTERFACE_ERRORS_V (added a union to the SQL)

New Lookups
-------------
The following lookups were added to support the Enhanced Payment-Based Revenue
Recognition feature:
AR_REVREC_EVENTS
AR_REVENUE_CONTINGENCIES

New Table :
--------------
AR_BASE_GL_ACCT_BALANCES
AR_BASE_GL_ACCT_BALACES
AR_CLOSED_GL_PERIODS
AR_CCID_BY_GL_ACCOUNTS
Changed Programs:
Contingency based Deferred Revenue

AR_DEFERRAL _REASONS AR_DEFERRED_LI NES_ALL AR_LI NE_CONTS_ALL

--Created by chelsea.wang 2008-6-29


SELECT adl.customer_trx_line_id,
ADL.ORIGINAL_COLLECTIBILITY_FLAG,
ADL.ACCTD_AMOUNT_DUE_ORIGINAL,
ADL.AMOUNT_RECOGNIZED,
ADL.ACCTD_AMOUNT_RECOGNIZED,
ADL.ACCTD_AMOUNT_PENDING,
/* alc.contingency_code,*/
ADR.CONTINGENCY_NAME,
ADR.REVREC_EVENT_CODE,
ADR.EXPIRATION_EVENT_CODE,
ADR.POLICY_ATTACHED,
alc.expiration_date,
/* alc.contingency_id,*/
alc.completed_flag,
alc.expiration_days,
alc.request_id,
ADL.REQUEST_ID
FROM ar_deferred_lines_all adl, --递延收入表 (customer_trx_line_id)
Ar_Line_Conts_All alc, --行分配的
contingency(customer_trx_line_id,congtingecny_id)
AR_DEFERRAL_REASONS ADR --deferred resons原因表(contingency_id)
WHERE adl.org_id = 7470
AND alc.customer_trx_line_id = adl.customer_trx_line_id
/*And alc.customer_trx_line_id=807407*/
AND alc.contingency_id = ADR.CONTINGENCY_ID;

这个收入管理主要是针对萨班斯法案中要求对于收入精确计量,A new survey of 400

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public, as reported, and private companies found that more than half (55%) of all public
companies,have changed revenue recognition policies as a result of Sarbox and that many of
these changes were “moderate”; to “significant”.

问题对于 policy 的 contingency 在发生 removal event 后仍然不能产生确认收入的分录。

Removal_event & experien_date

TRX_NUMBER:10321 收款 200 其中应得收入为 170.94

有活动历时记录

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Case3: 根据事务处理类型递延收入确认

Deferred Revenue Contingencies not populated in AR interface tables Note:455328.1

Symptoms

In 12.0.0 release, Deferred Revenue functionality has been introduced. Before generating invoice
in Order Management, the the interface table AR_INTERFACE_CONTS_ALL for
Contingencies should be populated by OM for the AR Contingency information

When the following steps are performed the following error is seen

STEPS
The issue can be reproduced at will with the following steps:
1. Create a Assignment Rule and attach Revenue Contingency called "Explicit Acceptance"
2. Assign AR Transaction Types for this Assigment Rule.
3. Create Order which is linked to this AR Transaction Type.
4. Create and Ship order for this order type.
5. Since the AR Transaction type has Revenue contingency, the interface table for Contingencies
to be populated for the AR Contingency information and that is not happening.
Error: "Revenue contingencies not populated in ar interface table."

Cause

This issue is caused by the new R12 OM System Parameter: "Enable Fulfillment Acceptance"
not
having an assigned value.

Solution

In order to activate Customer Acceptance and thus, revenue defferal functionality, in the
Order Management application set the parameter value accordingly.

The parameter is to be set to "Y" (Yes) for all organizations where the
Customer Acceptance functionality is required in addition to revenue
defferal capabilities in the OM application

-- To implement execute the following steps::


1. Set OM System Parameter: "Enable Fulfillment Acceptance" = 'Y'
2. Retest .

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