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Wednesday, April 18, 2012

Configuring for TAX in Oracle Apps (R12)

Supported Tax Software Versions - Following Vertex and Taxware Versions are Certified for Release 12:
Vertex Q Series 3.2
Taxware 3.5.0
Please be sure to mention to Vertex / Taxware that you would need file for Release 12. The data files have been changed in Release 12 and you can not use the same file as in Release 11i or before.

Loading Tax information into Rel 12i:
1) Please get datafile from tax partners (Vertex or Taxware) in R12 format .
2) Copy file to a Linux or Unix directory. Filename - *.dat. Please note that loading the datafile into interface table is a part of the Request Set and will not need to be done manually.
3) Click "Tax Managers" resp
4) Click "Schedule Request Set" link under "Requests"
5) Select "E-Business US Sales and Use Tax Import Program" from the "Request SetName" LOV
6) In the first stage,
a) Enter "File Location and Name" parameter (directory in which partner datafile has been placed, filename could be *.dat) e.g. "/home/user/zx/TMD2.dat" ,
b) select "2" (for Taxware) or "1" (for Vertex) for the "Tax Content Source" parameter,
c) and select a Tax Regime Code (new or migrated) for "Tax Content Source Tax Regime Code" parameter.
7) Click "Next" twice to submit the request.
8) Check the status of programs
9) After completion, data will be loaded into TCA Geography model and EBTax entities - Tax, Status, Rates, Jurisdictions.

R12 Oracle E-Business Tax Configuration (By Mariluci Pereira - Metalink)
1. Basic Tax Configuration:
Tax Definition: comprises the tax data that you set up for each tax regime and tax that your company or institution is subject to. The Tax Authority designates the regulations and rates that apply to the tax regime.

Required Task List:
a) External Dependencies
1. Create First Party: Legal Entity and Establishments
2. Create Reporting and Collecting Tax Authorities

b) Tax Configuration
1. Create Tax Authorities Party Tax Profiles
2. Create Tax Regimes
3. Create First Party Legal Entity Party Tax Profile
4. Create Tax
5. Create Tax Status
6. Create Tax Jurisdictions
7. Tax Rate

2. Managing Party Tax Profiles:
The configuration tier identifies the factors that participate in determining the tax on an individual transaction. These “taxability” factors are: party, product, place and process.

3. Configuration Owners and Service Providers:
a) Tax Configuration Ownership
b) Tax Configuration Options
c) Configuration for Taxes and Rules
d) Configuration for Product Exceptions
e) Service Subscriptions
f) Legal Entity and Operating Unit Configuration Options
g) Event Classes
h) Configuration Owner Tax Options

4. Fiscal Classifications:
Fiscal classifications provide tax determination values for situations where the party, product, or transactions are factors in tax determination. You set up a fiscal classification type to identify a category of fiscal classification that has a potential tax implication; you assign fiscal classification types to tax regimes and taxation countries. You set up fiscal classification codes under a fiscal classification type to provide additional granularity to a particular fiscal classification category. When creating tax rules, you use fiscal classification types as determining factors and fiscal classification codes as condition set values.

5. Setting Up Tax Rules:
You create tax rules by translating the tax regulations of a tax authority into determining factors and tax conditions that the E-Business Tax tax rules engine uses to evaluate the applicability of a tax on each transaction line. Tax rules determine: the applicability of a tax; the place of supply and tax jurisdiction of the transaction; the tax registration; the tax status and tax rate; the recovery rate (if applicable); and the taxable basis and tax formula to use in calculation.

6. Setting Up Tax Rules – Determining Factors:
Determining factors are the key building blocks of your tax rules. They are the variables that are passed at transaction time or derived from information on the transaction. Determining factors fall into four groups, namely: Party, Product, Place and Process. A determining factor is an attribute that contributes to the outcome of a tax determination process, such as a geographical location (place) or tax registration status (party). Determining factors can be used in tax rules, taxable basis formula, and tax regime determination.

Please read the Metalink whitepaper to get detailed step by step instruction on how to setup each of the above configurations in Oracle Apps.

Reference Notes:
Metalink Doc ID’s = 461084.1, 552390.1, 466575.1, 456310.1


Revenue Recognition and Invoicing Rules explained


Revenue recognition principle is an important accounting principle, which is the main difference between cash basis accounting and accrual basis accounting. In cash basis accounting revenues are simply recognized when cash is received no matter when and how the services were performed or goods delivered. In accrual basis accounting revenues are recognized when they are (1) realized or realizable and (2) earned no matter when cash is received.

Revenue recognition criteria according to US GAAP:
USSEC's SAB104 states that revenue generally is realized or realizable and earned when all of the following criteria are met:
1. Persuasive evidence of an arrangement exists;
2. Delivery has occurred or services have been rendered;
3. The seller's price to the buyer is fixed or determinable; and
4. Collectability is reasonably assured

Invoicing Rules and Accounting Rules:
In Oracle AR, the invoicing and accounting rules help create invoices that span several accounting periods. Accounting rules determine the accounting period or periods in which the revenue distributions for an invoice line are recorded. Invoicing rules determine the accounting period in which the receivable amount is recorded.




Accounting Rules:
Accounting rules determines revenue recognition schedules for invoice lines. Different accounting rules can be assigned to each invoice line. Using Accounting rules, the number of periods and the percentage of the total revenue to recognize in each period can be specified. Also accounting rules can be Fixed or Variable Duration.

Clients can also create rules that will defer revenue to an unearned revenue account. This helps in the delay of specifying the revenue recognition schedule until the exact details are known. When these details are known, clients use the Actions wizard to recognize the revenue.

Invoicing Rules:
Invoicing rules determines when to recognize receivable for invoices that span more than one accounting period. Clients can only assign one invoicing rule to an invoice. Receivables provides the following invoicing rules:
• Bill In Advance: Use this rule to recognize your receivable immediately.
• Bill In Arrears: Use this rule if you want to record the receivable at the end of the revenue recognition schedule.

Using Invoices with Rules:



Assigning Invoicing Rules:
• Invoicing rules determine whether to recognize receivables in the first or in the last accounting period.
• Once the invoice is saved, you cannot update an invoicing rule.
• If Bill in Arrears is the invoicing rule, Oracle Receivables updates the GL Date and invoice date of the invoice to the last accounting period for the accounting rule.



Assigning Accounting Rules To Invoice Lines:
• Accounting rules determine when to recognize revenue amounts.
• Each invoice line can have different accounting rule.



Creating Accounting Entries:
• Accounting distributions are created only after the Revenue Recognition program is run.
• For Bill in Advance, the offset account to accounts receivable is Unearned Revenue.
• For Bill in Arrears, the offset account to accounts receivable is Unbilled Receivables.
• Accounting distributions are created for all periods when Revenue Recognition is run.

Running The Revenue Recognition Program:
• The Revenue Recognition program gives control over the creation of accounting entries.
• Submit the Revenue Recognition program manually through the Run Revenue Recognition window.
• The Revenue Recognition program will also be submitted when posting to Oracle GL.
• The program processes revenue by transaction, rather than by accounting period.
• Only new transactions are selected each time the process is run.


Accounting entries in Receivables

A quick re-cap of accounting entries generated in Oracle Receivables:

Invoices:
When you enter a regular invoice through the Transactions window, Receivables creates the following journal entry:
DR Receivables
CR Revenue
CR Tax (if you charge tax)
CR Freight (if you charge freight)

If you enter an invoice with a Bill in Arrears invoicing rule with a three month fixed duration accounting rule, Receivables creates the following journal entries:
In the first period of the rule:
DR Unbilled Receivables
CR Revenue

In the second period of the rule:
DR Unbilled Receivables
CR Revenue

In the third and final period of the rule:
DR Unbilled Receivables
CR Revenue

DR Receivables
CR Unbilled Receivables
CR Tax (if you charge tax)
CR Freight (if you charge freight)

If you enter an invoice with a Bill in Advance invoicing rule, Receivables creates the following journal entries:

In the first period of the rule:
DR Receivables
CR Unearned Revenue
CR Tax (if you charge tax)
CR Freight (if you charge freight)

DR Unearned Revenue
CR Revenue

In all periods of the rule for the portion that is recognized.
DR Unearned Revenue
CR Revenue

Credit Memos:
When you credit an invoice, debit memo, or chargeback through the Credit Transactions window, Receivables creates the following journal entry:
DR Revenue
DR Tax (if you credit tax)
DR Freight (if you credit freight)
CR Receivables (Credit Memo)

DR Receivables (Credit Memo)
CR Receivables (Invoice)

When you credit a commitment, Receivables creates the following journal entries:
DR Revenue
CR Receivables

When you enter a credit memo against an installment, Receivables lets you choose between the following methods: LIFO, FIFO, and Prorate. When you enter a credit memo against an invoice with invoicing and accounting rules, Receivables lets you choose between the following methods: LIFO, Prorate, and Unit.

If the profile option AR: Use Invoice Accounting for Credit Memos is set to Yes, Receivables credits the accounts of the original transaction. If this profile option is set to No, Receivables uses AutoAccounting to determine the Freight, Receivables, Revenue, and Tax accounts. Receivables uses the account information for on-account credits that you specified in your AutoAccounting structure to create your journal entries.

Receivables lets you update accounting information for your credit memo after it has posted to your general ledger. Receivables keeps the original accounting information as an audit trail while it creates an offsetting entry and the new entry.

Commitments:
When you enter a deposit, Receivables creates the following journal entry:
DR Receivables (Deposit)
CR Offset Account

Use the AR: Deposit Offset Account Source profile option to determine how Receivables derives the Offset Account to credit for this deposit.

When you enter an invoice against this deposit, Receivables creates the following journal entries:
DR Receivables (Invoice)
CR Revenue
CR Tax (if you charge tax)
CR Freight (if you charge freight)

DR Offset Account (such as Unearned Revenue)
CR Receivables (Invoice)

When you apply an invoice to a deposit, Receivables creates a receivable adjustment against the invoice. Receivables uses the account information that you specified in your AutoAccounting structure to create these entries.

When cash is received against this deposit, Receivables creates the following journal entry:
DR Cash
CR Receivables (Deposit)

When you enter a guarantee, Receivables creates the following journal entry:
DR Receivables
CR Revenue

Receivables uses the Receivable Account and Revenue Account fields on this guarantee's transaction type to obtain the accounting flexfields for the Unbilled Receivables and Unearned Revenue accounts, respectively.

When you enter an invoice against this guarantee, Receivables creates the following journal entry:
DR Receivables (Invoice)
CR Revenue
CR Tax (if you charge tax)
CR Freight (if you charge freight)

DR Revenue
CR Receivables

When you apply an invoice to a guarantee, Receivables creates a receivable adjustment against the guarantee. Receivables uses the account information you specified in your AutoAccounting structure to create these entries.

When cash is received against this guarantee, Receivables creates the following journal entry:
DR Cash
CR Receivables (Invoice)

Receipts:
When you enter a receipt, Receivables creates the following journal entries:
DR Cash
CR Receivables

When you fully apply a receipt to an invoice, Receivables creates the following journal entry:
DR Cash
DR Unapplied Cash
CR Unapplied Cash
CR Receivables

Note: These examples assume that the receipt has a Remittance Method of No Remittance and a Clearance Method of Directly.

When you enter an unidentified receipt, Receivables creates the following journal entry:
DR Cash
CR Unidentified

When you enter an on-account receipt, Receivables creates the following journal entry:
DR Cash
CR Unapplied

DR Unapplied
CR On-Account

When your receipt includes a discount, Receivables creates the following journal entry:
DR Receivables
CR Revenue

DR Cash
CR Receivables

DR Earned/Unearned Discount
CR Receivables

Receivables uses the default Cash, Unapplied, Unidentified, On-Account, Unearned, and Earned accounts that you specified in the Remittance Banks window for this receipt class.

When you enter a receipt and combine it with an on-account credit (which increases the balance of the receipt), Receivables creates the following journal entry:
DR Cash
CR Unapplied Cash

To close the receivable on the credit memo and increase the unapplied cash balance, Receivables creates the following journal entry:
DR Receivables
CR Unapplied Cash

When you enter a receipt and combine it with a negative adjustment, Receivables creates the following journal entries:
DR Cash
CR Receivables (Invoice)

DR Write-Off
CR Receivables (Invoice)

You set up a Write-Off account when defining your Receivables Activity.

When you enter a receipt and combine it with a positive adjustment, Receivables creates the following journal entries:
DR Cash
CR Receivables (Invoice)

DR Receivables (Invoice)
CR Write-Off

When you enter a receipt and combine it with a Chargeback, Receivables creates the following journal entries:
DR Cash
CR Receivables (Invoice)

DR Receivables (Chargeback)
CR Chargeback (Activity)

DR Chargeback (Activity)
CR Receivables (Invoice)

You set up a Chargeback account when defining your Receivables Activity.

Remittances:
When you create a receipt that requires remittance to your bank, Receivables debits the Confirmation account instead of Cash. An example of a receipt requiring remittance would be a check before it was cashed. Receivables creates the following journal entry when you enter such a receipt:
DR Confirmation
CR Receivables

You can then remit the receipt to your remittance bank using one of the two remittance methods: Standard or Factoring. If you remit your receipt using the standard method of remittance, Receivables creates the following journal entry:
DR Remittance
CR Confirmation

When you clear the receipt, Receivables creates the following journal entry:
DR Cash
DR Bank Charges
CR Remittance

If you remit your receipt using the factoring remittance method, Receivables creates the following journal entry:
DR Factor
CR Confirmation

When you clear the receipt, Receivables creates a short-term liability for receipts that mature at a future date. The factoring process let you receive cash before the maturity date, and assumes that you are liable for the receipt amount until the customer pays the balance on the maturity date. When you receive payment, Receivables creates the following journal entry:
DR Cash
DR Bank Charges
CR Short-Term Debt

On the maturity date, Receivables reverses the short term liability and creates the following journal entry:
DR Short-Term Debt
CR Factor

Adjustments:
When you enter a negative adjustment against an invoice, Receivables creates the following journal entry:
DR Write-Off
CR Receivables (Invoice)

When you enter a positive adjustment against an invoice, Receivables creates the following journal entry:
DR Receivables (Invoice)
CR Write-Off

Debit Memos:
When you enter a debit memo in the Transactions window, Receivables creates the following journal entries:
DR Receivables
CR Revenue (if you enter line amounts)
CR Tax (if you charge tax)
CR Freight (if you charge freight)

DR Receivables
CR Finance Charges

On-Account Credits:
When you enter an on-account credit in the Applications window, Receivables creates the following journal entry:
DR Revenue (if you credit line amounts)
DR Tax (if you credit tax)
DR Freight (if you credit freight)
CR Receivables (On-account Credit)

Receivables uses the Freight, Receivable, Revenue, and Tax accounts that you specified in your AutoAccounting structure to create these entries.

Once the on-account credit is applied to an invoice, the following journal entry is created:
DR Receivables (On-account Credit)
CR Receivables (Invoice)


Troubleshooting Guide - Create Release against Blanket PO


You have 3 basic choices for the requisitions created by this process:
1. Release against a blanket PO
2. Autocreate into POs
3. Release as standard PO (but you must have a quotation to use instead of a blanket -- pricing has to come from one or the other).

The general process for release against a blanket (or quotation) is:

1. Create a blanket PO with lines for all parts to be sourced. Enter a price for each line. (Or, enter a quotation).

2. Define a sourcing rule (Purchasing > Supply Base > Sourcing Rules)
Enter a name for the sourcing rule.
Org = your org name
Type = buy from
Supplier = name of supplier on blanket PO or quotation.
Supplier site = name of supplier site on blanket PO or quotation.
Allocation = 100% (must be 100%)

3. Assign the sourcing rule to an Assignment Set (Purchasing > Supply Base > Assign Sourcing Rules)
Enter an Assignment Set Name (for example "MRP Planned Items"
Assigned To (I usually pick Item/Organization)
Org = your inventory org code
Item/Category = part being sourced
Type = sourcing rule
Sourcing Rule = name you created in Step 2

4. You must then enter this Assignment Set Name at the responsibility level for the system profile option MRP: Default Sourcing Assignment Set.

5. Create Approved Supplier List
Upper half of screen:
Type = Item
Enter Item Number
Lower half of screen:
Business = direct
Name = name of blanket PO vendor from step #1
Site = site of vendor from step #1 (must be same site as defined in step #2)
Status - changed to "approved".
Global = no
Owning org = your inventory org name

Click on Attributes button
Enter Purchasing UOM (required)
Select release method:
Automatic release (no review)
Automatic release with review
Release using Autocreate (for greatest control)
Sequence = 1
Type = either Blanket or Quotation
Blanket Number & Line Number
Blanket Status (blanket PO must have been approved).

Support also states that you can also use a quotation to turn a requisition into a standard PO in a similar process, but I have never tested this. Try entering a quotation in the PO module and reference this instead of Blanket in the Approved Supplier List form.

You can also take the approved requisitions and just turn them into POs using the autocreate function. But be sure that you have "Approve Purchase Requisitions" as one of the functions on the Approval Assignments form or the reqs will be "incomplete" instead of "approved" and you cannot then autocreate them onto POs. (That error cost me two whole days to find.......)


Thursday, August 7, 2008

How to create Custom Address Styles in Oracle Apps

Client – Clients who are having Global Rollouts and need for multiple address styles.

Business Case – Need to add country specific address style formats for addresses information which are stored in the different core modules of Oracle Apps including Receivables (for Customer and Remit to Addresses), Payables (Supplier and Payment Addresses), Banks (Bank Branch addresses)

Out of the box address styles - Oracle Applications provides one default and five predefined address styles. These address styles cover the basic entry requirements of many countries. The different address styles provided out of the box are:
• Default,
• Japanese,
• Northern European and Southern European,
• South American,
• United Kingdom/Asia/Australasia,
• United States

How to add a new Address Style -

Let us say the client has a Business requirement to add a new address style for ‘Canada’. The following high level steps can be followed to define this new ‘Canada’ address style.

1. Choose address style database columns for your ‘Canada’ address style.

First you need to decide (as per client’s requirements) which columns from the database you are going to use and how you are going to order them. All the seeded address styles include the following database columns and some additional columns.

• Bank Addresses
• AP_BANK_BRANCHES.ADDRESS_LINE1
• AP_BANK_BRANCHES.CITY
• AP_BANK_BRANCHES.STATE
• AP_BANK_BRANCHES.ZIP

Customer and Remit-To Addresses
• HZ_LOCATIONS.ADDRESS1
• HZ_LOCATIONS.CITY
• HZ_LOCATIONS.POSTAL_CODE
• HZ_LOCATIONS.STATE

• Supplier Addresses
• PO_VENDOR_SITES.ADDRESS_LINE1
• PO_VENDOR_SITES.CITY
• PO_VENDOR_SITES.STATE
• PO_VENDOR_SITES.ZIP

• Payment Addresses
• AP_CHECKS.ADDRESS_LINE1
• AP_CHECKS.CITY
• AP_CHECKS.STATE
• AP_CHECKS.ZIP

For example, in the Japanese address style, the address element called Province maps onto the STATE database column and that in the United Kingdom/Africa/Australasia address style the address element called County also maps onto the STATE database column. Oracle recommends that all custom address styles also include at least the above database columns because these address columns are used extensively throughout Oracle for printing and displaying.
Note: Most reports do not display the PROVINCE, COUNTY, or ADDRESS4/ADDRESS_LINE4 database columns for addresses.

The following screenshot gives you an idea of how to setup database columns for your ‘Canada’ address style:



2. Define ’Canada’ address style to database columns using Define Descriptive Flexfield Segments Window.

Next step is to create a new context value for each of the descriptive flexfields.

Payables – Bank Address:



Payables – Site Address:



Receivables – Address:



Receivables - Remit Address Information:



3. Add address style to the address style lookup:

Add the ‘Canada’ address style name to the Address Style Special lookup so that you will be able to assign the style to countries and territories.

To add a new style to the address style lookup:
A. Using the Application Developer responsibility, navigate to Applications > Lookups > Application Object Library.
B. Query the ADDRESS_STYLE lookup.
Receivables displays all of the address styles used by Flexible Addresses.
C. Add your new ‘Canada’ address style, as follows:



D. Enable this style by checking the Enabled check box.

4. Assign the address style to the appropriate country using the Countries and Territories window.

· Using Receivable or Payables Superuser responsibility navigate to Setup > System > Countries. · Query for Country = ‘Canada’
· Attach the ‘Canada’ Address Style created to the Canada Country
· Save the record



5. This completes the setup for the new ‘Canada’ address style, now you can use this new address style while adding new Canada Customers, Suppliers etc. See screenshot below on how the Customer Form displays the new ‘Canada’ address style:



Click on the Address filed and you will get a popup window with the new ‘Canada’ address style:


Accounting for Refunds within Oracle Payables


Refund Scenario - A supplier will send a request for a deposit of prepayment to the Accounts Payable group. The following is a basic overview of the standard account suggested by Oracle for the entry of a prepayment with a refund from the supplier.

1. Enter a prepayment invoice to the supplier.

Prepayment Account (default) - DR.
Liability Account - CR.

2. Pay the prepayment invoice to the supplier.

Liability Account - DR.
Cash Clearing Account - CR.

3. Reconcile payment in cash management.

Cash Clearing Account - DR.
Cash Account - CR.

The supplier sends a refund check for ‘some amount’ (XX) of the original prepayment.
___________________________________________________________________________________________

4. The Accounts Payable person enters a ‘dummy’ invoice with invoice number ‘Refund XXXXX’ in the amount of the refund.

Expense Account DR. ******Cash Account workaround.
Liability Account CR.

5. Match the invoice to the original prepayment invoice.

Liability Account DR.
Prepayment Account (default) CR.

___________________________________________________________________________________________
At this point, the refund has never been officially recorded in Payables or in Cash Management. The refund will not show any or Oracle’s standard reports. Oracle’s standard process for recording refunds of prepayments includes an additional step to record the refund in Payables and in Cash Management.

6. The Accounts Payable person enters a ‘dummy’ Debit Memo.

Liability Account DR.
Expense Account CR.

7. The debit memo is ‘paid’ with the entry of the refund check.

Cash Clearing DR.
Liability Account CR.

8. The refund is reconciled through Cash Management

Cash DR.
Cash Clearing CR.
___________________________________________________________________________________________
******The Cash account can be used for logging the payment to the correct GL account. However, there are no provisions to have the refund show up on the AP standard reports or to be cleared through Cash Management.


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