Skip to main content

System Status: 

How Costs are entered and accounted in PPM

How Costs are entered and accounted in PPM

  • PPM offers Costing functionality and is most commonly transacted through Miscellaneous Cost Import (MCI). Central Offices also have access to create costs directly in the system.
  • PPM creates its own overhead (burden) transactions.
  • PPM creates accounting for costs that are imported from outside Oracle Fusion Payables through Subledger Accounting rules (SLAs). Examples of costs processed this way include:
    • UCPath
    • Recharge Operations
  • There are occasions when transactions are created outside of PPM and OFC. In those cases, a transaction is imported into the GL via journal entry. In order to have it represented as an expense in PPM without having it duplicated in the GL, the imported transaction is designated as “costed and accounted” in PPM. That way it does not affect GL accounting. There are very few transactions imported this way. Examples of this include:
    • ISIS transactions
    • EPIC transactions
    • Financial Control entries
  • Costs for a project should always be reflected in PPM
  • Costs must be incurred during award/project/task dates. In other words, the Expenditure Item Date of the transactions must be within the start and end dates of the task being charged to
    • Expenditure Item (EI) Date: Date a cost was incurred (service or good provided)
    • Project End Date: Date project ends. This is equal to the latest task end date
    • For more information on Dates, see section 2.2.8.
  • PPM Costs that are not able to be posted for date issues are considered Unprocessed Costs 
    • These must be corrected to be reprocessed or the cost posted to a different project
  • PPM Costs that are not able to be posted for other control issues are considered Unprocessed Costs 
    • These must be corrected to be reprocessed or the cost posted to a different project
    • See section 8 below for more information
  • PPM Commitments are a type of cost to represent an obligation to pay, but is not yet a project cost. An example of this is a Purchase Order or subcontracts. More information on Commitments can be found at Commitments in OFC.

PPM Subledger Accounting Rules (SLAs) overview

SLAs are built based on logic to derive each chart segment. The current system configuration has multiple rules not captured in the table below. SLAs are subject to change based on requirements. Each entry drives a journal to the GL. Journals are always two lines per entry (could be summarized).


This table represents the expense and revenue SLAs for PPM (all subledgers have their own SLAs). The correlating entry (usually a liability or balance sheet account) is not represented here.



PPM Data element derived from


Based on the FinU


SP: Based on the Award Type

GP and CP: As entered on the task on the Project or Contract

Financial Unit (FinU)

Based on the Project Owning Organization (costs) or Contract Owning Organization (revenue)

CP: NICA for CAMPUS, Balance Sheet for Health


Based on the Expenditure Type for expenses

Based on the contract for revenue


SP: Based on the Award Purpose

GP and CP: Based on the function entered on the task



GP and CP: Based on the program entered on the task



GP and CP: Based on the location entered on the task


Based on the project being expensed to or billed off (revenue from contract)

SP: Project not on revenue


n/a not used for PPM activity


n/a-system derives value

Future 1

n/a not in use

Future 2

n/a not in use

General Projects and Capital Projects leverage DFFs to capture values for the SLAs to use.

Defined Flex Fields (DFFs)

Defined Flex Fields are fields that Oracle provides that customers can customize for their needs. These fields can be a variety of types of field types such as free form, checkbox, or list.


When General and Capital Projects are setup, there are 4 DFFs on the Task that are available to enter segment values to drive SLAs.  These are Fund, Function, Program, Location. Fund and Function are required.

On General and KR Service Agreement Contracts, there are 2 DFFs on the Contract for fund and account to drive the revenue and AR SLAs.