Accrual reconciliation when using Accrue Expense Items at Receipt in Oracle EBS R12 or Oracle Fusion.

 1. SLA Accounting Rules (Subledger Accounting Setup)

When you’re using Accrue at Receipt, Oracle needs to know which accounts to use during different steps of the P2P process. SLA handles this through Journal Line Definitions (JLD) and Account Derivation Rules (ADR).

 A. Typical Accounting Setup in SLA for Expense Items at Receipt

Event	Debit	Credit	Description
Receiving (Expense Destination)	Charge Account (from PO)	Accrual Account	Accrual created immediately at receipt
Invoice Matching	Accrual Account	AP Liability	Reverses accrual and creates liability
Payment	AP Liability	Cash/Bank	Standard AP payment

Optional Enhancements via SLA:

• Add cost center segments from PO distribution.

• Use item category to change accounts.

• Override based on supplier site or BU.B. Example Account Derivation Rule

Let’s say you want the credit accrual account to vary by item category. Your rule tree can look like:

java

IF Item Category = 'IT_HARDWARE'
   THEN use Accrual Account = 5020-110-000 (IT Clearing)
ELSE IF Item Category = 'OFFICE_SUPPLIES'
   THEN use Accrual Account = 5020-120-000 (Office Accrual)
ELSE
   THEN use default Accrual Account from Receiving Options

In SLA setup:

1. Create a new ADR: Accrual Account by Category

2. Use Source: Item Category or PO Line Category

3. Assign segments using constant or value set mappings

4. Link the ADR to the Journal Line Type (e.g. Receiving Expense Line)

Let me know if you want me to walk you through this in the SLA UI (Fusion or EBS—they differ slightly).

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 2. SQL Queries for Accrual Reconciliation

Here are some commonly used SQLs to help reconcile the AP Accrual account:

A. Get Received but Uninvoiced Lines (Accrual Outstanding)

sql

SELECT
    rsh.receipt_num,
    pol.po_number,
    pol.line_num,
    pod.distribution_id,
    mmt.transaction_id,
    mmt.transaction_date,
    mmt.quantity,
    mmt.currency_code,
    mmt.transaction_amount,
    gl.gl_sl_link_id,
    gl.accounted_cr,
    gl.accounted_dr
FROM
    rcv_transactions mmt
    JOIN rcv_shipment_headers rsh ON mmt.shipment_header_id = rsh.shipment_header_id
    JOIN po_distributions_all pod ON mmt.po_distribution_id = pod.po_distribution_id
    JOIN po_lines_all pol ON pod.po_line_id = pol.po_line_id
    LEFT JOIN xla_distribution_links xdl ON xdl.source_distribution_id_num_1 = mmt.transaction_id
    LEFT JOIN xla_ae_lines gl ON xdl.ae_header_id = gl.ae_header_id
WHERE
    mmt.transaction_type = 'RECEIVE'
    AND gl.accounting_class_code = 'ACCRUAL'
    AND NOT EXISTS (
        SELECT 1 FROM ap_invoice_distributions_all aid
        WHERE aid.rcv_transaction_id = mmt.transaction_id
    )
ORDER BY mmt.transaction_date DESC;

B. Compare Accrual Account GL Balance to Subledger

sql

SELECT
    code_combination_id,
    SUM(accounted_cr - accounted_dr) AS accrual_balance
FROM
    xla_ae_lines
WHERE
    accounting_class_code = 'ACCRUAL'
    AND gl_sl_link_table = 'RCV_TRANSACTIONS'
    AND creation_date BETWEEN TO_DATE('01-MAY-2025', 'DD-MON-YYYY')
                          AND TO_DATE('31-MAY-2025', 'DD-MON-YYYY')
GROUP BY
    code_combination_id;

Compare this to your Trial Balance for the same AP Accrual account.

3. Accrual Write-Off Steps (Oracle GUI)

To clean up old lines stuck in AP Accrual:

1. Go to:

   • Purchasing Responsibility > Accrual Write-offs > Define Write-offs

2. Enter:

   • Period

   • Organization

   • Receipts or PO

   • Comments and Reason

3. Run:

   • “Create Accounting - Receiving” to account for write-offs.

4. Run:

   • “Accrual Reconciliation Report” again to confirm write-off applied.

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 Tips

• Always match to receipt (not just PO) to ensure auto-reversal of accrual.

• Never manually journal into or out of the AP Accrual account in GL.

• Customize SLA to minimize reconciliation headaches (e.g., split accruals by department or category).

• Automate Accrual Rebuild and Reconciliation Report before period close.