CAC Manufacturing Variance Detail

Description
Categories: Enginatics
Repository: Github
Report your detailed manufacturing variances for your open and closed WIP jobs. If the job is open the Report Type column displays "Valuation", as this WIP job and potential variances are still in your WIP inventory balances. If the job has been closed during the reporting period, the Report Type column displays "Variance", as this WIP job was written off on a WIP Job Close Variance transaction. ...  Report your detailed manufacturing variances for your open and closed WIP jobs. If the job is open the Report Type column displays "Valuation", as this WIP job and potential variances are still in your WIP inventory balances. If the job has been closed during the reporting period, the Report Type column displays "Variance", as this WIP job was written off on a WIP Job Close Variance transaction. You can report prior periods and this report will automatically adjust the assembly completion quantities and component issue quantities to reflect the quantities for the specified accounting period, as well as report only jobs which were open or closed during that prior period.

Closed, Pending Close, Cancelled, Complete and Complete No Charges WIP job statuses use the completion quantities. All other WIP jobs use the parameter "Use Completion Quantities". And if you use Standard Costing, for standard discrete jobs this report also shows your configuration and method variances; the difference between your WIP BOM/routing and your primary or standard BOM/routing. Non-standard jobs usually do not have configuration variances, as they are "non-standard" without standard BOM or routing requirements.

Parameters:
==========
Report Option: Open jobs, Closed jobs or All jobs. Use this to limit the size of the report. (mandatory)
Period Name: the accounting period you wish to report. (mandatory)
Cost Type: defaults to your Costing Method; if the cost type is missing component costs the report will find any missing item costs from your Costing Method cost type.
Include Scrap Quantities: for calculating your completion quantities and component quantity requirements, include or exclude any scrapped assembly quantities. (mandatory)
Include Unreleased Jobs: include jobs which have not been released and are not started. (mandatory)
Include Bulk Supply Items: include Bulk items to match the results from the Oracle Discrete Job Value Report; exclude knowing that Bulk items are usually not issued to the WIP job. (mandatory)
Use Completion Qtys: for jobs in a released status, use the completion quantities for the material usage and configuration variance calculations. Useful if you backflush your materials based on your completion quantities. Complete, Complete - No Charges, Cancelled, Closed, Pending Close or Failed Close alway use the completion quantities in the variance calculations. (mandatory)
Config/Lot Variances for Non-Std: calculate configuration and lot variances for non-standard jobs.
Include Unimplemented ECOs: include future BOMs changes.
Alternate BOM Designator: if you save your BOMs during your Cost Rollups (based on your Cost Type step ups), use this parameter to get the correct BOMs for the configuration variance calculations. If you leave this field blank the report uses the latest BOM component effectivity date up to the period close date. (optional)
Category Set 1: any item category you wish (optional).
Category Set 2: any item category you wish (optional).
Class Code: specific type of WIP class to report (optional).
Job Status: specific WIP job status (optional).
WIP Job: specific WIP job (optional).
Assembly Number: specific assembly number you wish to report (optional)
Component Number: specific component item you wish to report (optional)
Outside Processing Item: Specific outside processing component to report (optional).
Resource Code: Specific resource code to report (optional).
Organization Code: any inventory organization, defaults to your session's inventory organization (optional).

-- | Copyright 2011-22 Douglas Volz Consulting, Inc.
-- | Version Modified on Modified by Description
-- | ======= =========== =============== =========================================
-- | 1.33 13 Oct 2022 Douglas Volz Fix divide by zero error with the start quantity and
-- | fix single-row subquery returns more than one row error..
   more
Run CAC Manufacturing Variance Detail and other Oracle EBS reports with Blitz Report™ on our demo environment
with wdj0 as
	(select	wdj.wip_entity_id,
		wdj.organization_id,
		wdj.class_code,
		wdj.creation_date,
		wdj.scheduled_start_date,
		wdj.date_released,
		wdj.date_completed,
		-- Revision for version 1.24
		trunc(wdj.date_closed) date_closed,
		wdj.last_update_date,
		wdj.primary_item_id,
		msiv.concatenated_segments assembly_number,
		msiv.description assy_description,
		msiv.item_type assy_item_type,
		msiv.inventory_item_status_code assy_item_status_code,
		msiv.primary_uom_code assy_uom_code,
		msiv.planning_make_buy_code,
		msiv.std_lot_size,
		wdj.lot_number,
		wdj.status_type,
		wdj.start_quantity,
		wdj.net_quantity,
		wdj.project_id,
		wdj.material_account,
		wdj.resource_account,
		wdj.outside_processing_account,
		wdj.overhead_account,
		wdj.quantity_completed,
		wdj.quantity_scrapped,
		oap.period_start_date,
		oap.schedule_close_date,
		oap.period_name,
		(case
		   when	wdj.date_closed >= oap.period_start_date then 'Variance'
		   -- the job is open
		   when	wdj.date_closed is null and wdj.creation_date < oap.schedule_close_date + 1 then 'Valuation'
		   -- the job is closed and ...the job was closed after the accounting period
		   when	wdj.date_closed is not null and wdj.date_closed >= oap.schedule_close_date + 1 then 'Valuation'
		 end
		) Report_Type,
		oap.acct_period_id,
		mp.primary_cost_method,
		mp.organization_code,
		wac.class_type
	 from	wip_discrete_jobs wdj,
		org_acct_periods oap,
		mtl_parameters mp,
		wip_accounting_classes wac,
		mtl_system_items_vl msiv
	 where	wdj.class_code = wac.class_code
	 and	wdj.organization_id = wac.organization_id
	 and	wac.class_type in (1,3,5)
	 and	oap.organization_id             = wdj.organization_id
	 and	mp.organization_id              = wdj.organization_id
	 and	msiv.organization_id            = wdj.organization_id
	 and	msiv.inventory_item_id          = wdj.primary_item_id
	 -- find jobs that were open or closed during or after the report period
		-- the job is open or opened before the period close date
	 and	(wdj.date_closed is null -- the job is open
		 and wdj.creation_date <  oap.schedule_close_date + 1
		 and :p_report_option in ('Open jobs', 'All jobs')    -- p_report_option
		  or -- the job is closed and ...the job was closed after the accounting period 
		 wdj.date_closed is not null
		 and wdj.date_closed >= oap.schedule_close_date + 1
		 and :p_report_option in ('Open jobs', 'All jobs')    -- p_report_option
		  or -- find jobs that were closed during the report period
		 wdj.date_closed >= oap.period_start_date
		 and wdj.date_closed < oap.schedule_close_date + 1
		 and :p_report_option in ('Closed jobs', 'All jobs')  -- p_report_option
		)
	 and	2=2                             -- p_org_code
	 and	3=3                             -- p_assembly_number
	 and	4=4                             -- p_period_name, p_wip_job, wip_status, p_wip_class_code
	),
wdj as
	(select	wdjsum.wip_entity_id,
		wdjsum.organization_id,
		wdjsum.class_code,
		wdjsum.creation_date,
		wdjsum.scheduled_start_date,
		wdjsum.date_released,
		wdjsum.date_closed,
		wdjsum.date_completed,
		wdjsum.last_update_date,
		wdjsum.primary_item_id,
		wdjsum.assembly_number,
		wdjsum.assy_description,
		wdjsum.assy_item_type,
		wdjsum.assy_item_status_code,
		wdjsum.assy_uom_code,
		wdjsum.planning_make_buy_code,
		wdjsum.std_lot_size,
		wdjsum.lot_number,
		wdjsum.status_type,
		wdjsum.start_quantity,
		wdjsum.net_quantity,
		wdjsum.project_id,
		wdjsum.material_account,
		wdjsum.resource_account,
		wdjsum.outside_processing_account,
		wdjsum.overhead_account,
		wdjsum.period_start_date,
		wdjsum.schedule_close_date,
		wdjsum.period_name,
		wdjsum.report_type,
		wdjsum.acct_period_id,
		wdjsum.primary_cost_method,
		wdjsum.organization_code,
		wdjsum.class_type,
		sum (wdjsum.quantity_completed) quantity_completed,
		sum (wdjsum.quantity_scrapped) quantity_scrapped,
		-- If scrap is not financially recorded do not include in component requirements
		sum(decode(:p_include_scrap, 'N', 0, wdjsum.quantity_scrapped)) adj_quantity_scrapped
	 from	(select	wdj0.*
		 from	wdj0
		 union all
		 select	wdj0.wip_entity_id,
			wdj0.organization_id,
			wdj0.class_code,
			wdj0.creation_date,
			wdj0.scheduled_start_date,
			wdj0.date_released,
			wdj0.date_completed,
			wdj0.date_closed,
			wdj0.last_update_date,
			wdj0.primary_item_id,
			wdj0.assembly_number,
			wdj0.assy_description,
			wdj0.assy_item_type,
			wdj0.assy_item_status_code,
			wdj0.assy_uom_code,
			wdj0.planning_make_buy_code,
			wdj0.std_lot_size,
			wdj0.lot_number,
			wdj0.status_type,
			wdj0.start_quantity,
			wdj0.net_quantity,
			wdj0.project_id,
			wdj0.material_account,
			wdj0.resource_account,
			wdj0.outside_processing_account,
			wdj0.overhead_account,
			decode(mmt.transaction_type_id,
				90, 0,                         -- scrap assemblies from wip
				91, 0,                         -- return assemblies scrapped from wip
				44, -1 * mmt.primary_quantity, -- wip completion
				17, mmt.primary_quantity       -- wip completion return
			      ) quantity_completed,
			decode(mmt.transaction_type_id,
				90, mmt.primary_quantity,      -- scrap assemblies from wip
				91, -1 * mmt.primary_quantity, -- return assemblies scrapped from wip
				44, 0,                         -- wip completion
				17, 0                          -- wip completion return
			      ) quantity_scrapped,
			wdj0.period_start_date,
			wdj0.schedule_close_date,
			wdj0.period_name,
			wdj0.report_type,
			wdj0.acct_period_id,
			wdj0.primary_cost_method,
			wdj0.organization_code,
			wdj0.class_type
		 from	wdj0,
			mtl_material_transactions mmt
		 where	mmt.transaction_source_type_id  = 5
		 -- Revision for version 1.24
		 and	mmt.transaction_type_id in (17, 44, 90, 91)
		 and	mmt.transaction_source_id       = wdj0.wip_entity_id
		 and	mmt.transaction_date           >= wdj0.schedule_close_date + 1
		 and	wdj0.organization_id             = mmt.organization_id
		) wdjsum
	group by
		wdjsum.wip_entity_id,
		wdjsum.organization_id,
		wdjsum.class_code,
		wdjsum.creation_date,
		wdjsum.scheduled_start_date,
		wdjsum.date_released,
		wdjsum.date_completed,
		wdjsum.date_closed,
		wdjsum.last_update_date,
		wdjsum.primary_item_id,
		wdjsum.assembly_number,
		wdjsum.assy_description,
		wdjsum.assy_item_type,
		wdjsum.assy_item_status_code,
		wdjsum.assy_uom_code,
		wdjsum.planning_make_buy_code,
		wdjsum.std_lot_size,
		wdjsum.lot_number,
		wdjsum.status_type,
		wdjsum.start_quantity,
		wdjsum.net_quantity,
		wdjsum.project_id,
		wdjsum.material_account,
		wdjsum.resource_account,
		wdjsum.outside_processing_account,
		wdjsum.overhead_account,
		wdjsum.period_start_date,
		wdjsum.schedule_close_date,
		wdjsum.period_name,
		wdjsum.report_type,
		wdjsum.acct_period_id,
		wdjsum.primary_cost_method,
		wdjsum.organization_code,
		wdjsum.class_type
	),
wdj_assys as
	(select	distinct wdj.primary_item_id,
		wdj.organization_id,
		wdj.primary_cost_method,
		wdj.assembly_number,
		wdj.assy_description,
		wdj.assy_item_type,
		wdj.assy_item_status_code,
		wdj.assy_uom_code,
		wdj.planning_make_buy_code,
		wdj.std_lot_size,
		-- Revision for version 1.20
		wdj.schedule_close_date
	 from wdj),
-- Revision for version 1.19
-- Assembly cost type and lot information
cic_assys as
	(select	cic.organization_id,
		cic.inventory_item_id,
		cct.cost_type,
		cic.cost_type_id,
		nvl(cic.lot_size,1) lot_size,
		case
		   when sum(case
				when cic.based_on_rollup_flag = 1 and cicd.rollup_source_type = 3 and cicd.attribute15 is null then 1
				else 0
			    end) > 0 then 'Y'
		   else 'N'
		end rolled_up,
		max(case
			when cic.based_on_rollup_flag = 1 and cicd.rollup_source_type = 3 and cicd.attribute15 is null then cicd.creation_date
			else null
		end) last_rollup_date
	 from	cst_item_costs cic,
		cst_item_cost_details cicd,
		cst_cost_types cct,
		-- Limit to assemblies on WIP jobs
		wdj_assys
	 where	cic.organization_id          = cicd.organization_id (+)
	 and	cic.inventory_item_id        = cicd.inventory_item_id (+)
	 and	cic.cost_type_id             = cicd.cost_type_id (+)
	 and	cic.inventory_item_id        = wdj_assys.primary_item_id
	 and	cic.organization_id          = wdj_assys.organization_id
	 and	cct.cost_type_id             = cic.cost_type_id
	 and	cct.cost_type                = decode(:p_cost_type,                                                -- p_cost_type
							null, (select cct.cost_type 
							       from   dual 
							       where  cct.cost_type_id = wdj_assys.primary_cost_method
							      ), 
							:p_cost_type
						     )
	 group by
		cic.organization_id,
		cic.inventory_item_id,
		cct.cost_type,
		cic.cost_type_id,
		nvl(cic.lot_size,1)
	 union all
	 select	cic.organization_id,
		cic.inventory_item_id,
		cct.cost_type,
		cic.cost_type_id,
		nvl(cic.lot_size,1) lot_size,
		case
		   when sum(case
				when cic.based_on_rollup_flag = 1 and cicd.rollup_source_type = 3 and cicd.attribute15 is null then 1
				else 0
			    end) > 0 then 'Y'
		   else 'N'
		end rolled_up,
		max(case
			when cic.based_on_rollup_flag = 1 and cicd.rollup_source_type = 3 and cicd.attribute15 is null then cicd.creation_date
			else null
			end) last_rollup_date
	 from	cst_item_costs cic,
		cst_item_cost_details cicd,
		cst_cost_types cct,
		-- Limit to assemblies on WIP jobs
		-- wdj
		wdj_assys
	 where	cic.cost_type_id             = cicd.cost_type_id (+)
	 and	cic.inventory_item_id        = cicd.inventory_item_id (+)
	 and	cic.organization_id          = cicd.organization_id (+)
	 and	cic.inventory_item_id        = wdj_assys.primary_item_id
	 and	cic.organization_id          = wdj_assys.organization_id
	 and	cic.cost_type_id             = wdj_assys.primary_cost_method  -- this gets the Frozen Costs
	 and	cct.cost_type_id            <> wdj_assys.primary_cost_method  -- this avoids getting the Frozen costs twice
	 and	cct.cost_type                = decode(:p_cost_type,                                                -- p_cost_type
							null, (select cct.cost_type 
							       from   dual 
							       where  cct.cost_type_id = wdj_assys.primary_cost_method
							      ), 
							:p_cost_type
						     )
	 -- ====================================
	 -- Find all the Frozen costs not in the
	 -- Pending or unimplemented cost type
	 -- ====================================
	 and	not exists
			(select	'x'
			 from	cst_item_costs cic2
			 where	cic2.organization_id   = cic.organization_id
			 and	cic2.inventory_item_id = cic.inventory_item_id
			 and	cic2.cost_type_id      = cct.cost_type_id
			)
	 group by
		cic.organization_id,
		cic.inventory_item_id,
		cct.cost_type,
		cic.cost_type_id,
		nvl(cic.lot_size,1)
	),
-- Get the Component Cost Basis Type and Item Costs
cic_comp as
	(select	cic.inventory_item_id,
		cic.organization_id,
		cic.last_update_date,
		cct.cost_type_id,
		cct.cost_type,
		sum(case
			when cicd.level_type = 1 and cicd.cost_element_id = 1 and cicd.basis_type = 2 then 1 -- material lot basis type
			when cicd.level_type = 1 and cicd.cost_element_id = 2 and cicd.basis_type = 2 then 1 -- moh lot basis type
			when cicd.level_type = 2 and cicd.basis_type = 2 then 1 -- previous level lot basis type
			else 0
		    end) lot_basis_type,
		sum(case
			when cicd.level_type = 1 and cicd.cost_element_id = 1 and cicd.basis_type = 2 then cicd.item_cost -- material lot basis cost
			when cicd.level_type = 1 and cicd.cost_element_id = 2 and cicd.basis_type = 2 then cicd.item_cost -- moh lot basis cost
			when cicd.level_type = 2 and cicd.basis_type = 2 then cicd.item_cost -- previous level lot basis cost
			else 0
		    end) lot_basis_cost,
		-- Revision for version 1.28
		-- sum(case
		-- 	when cicd.level_type = 1 and cicd.cost_element_id = 1 and cicd.basis_type = 2 then 0 -- material item basis type
		-- 	when cicd.level_type = 1 and cicd.cost_element_id = 2 and cicd.basis_type = 2 then 0 -- moh item basis type
		-- 	when cicd.level_type = 2 and cicd.basis_type = 2 then 0 -- previous level item basis type
		-- 	else 1
		--     end) item_basis_type,
		-- End revision for version 1.28
		sum(case
			when cicd.level_type = 1 and cicd.cost_element_id = 1 and cicd.basis_type = 2 then 0 -- material item basis cost
			when cicd.level_type = 1 and cicd.cost_element_id = 2 and cicd.basis_type = 2 then 0 -- moh item basis cost
			when cicd.level_type = 2 and cicd.basis_type = 2 then 0 -- previous level item basis cost
			else cicd.item_cost
		    end) item_basis_cost,
		-- Revision for version 1.28
		nvl(cic.lot_size,1) lot_size,
		nvl(cic.item_cost,0) item_cost
	 from	cst_item_cost_details cicd,
		cst_item_costs cic,
		cst_cost_types cct,
		mtl_parameters mp
	 where	mp.organization_id           = cic.organization_id
	 and	cic.cost_type_id             = cct.cost_type_id
	 and	cic.cost_type_id             = cicd.cost_type_id (+)
	 and	cic.inventory_item_id        = cicd.inventory_item_id (+)
	 and	cic.organization_id          = cicd.organization_id (+)
	 and	cct.cost_type                = decode(:p_cost_type,                                                -- p_cost_type
							null, (select cct.cost_type 
							       from   dual 
							       where  cct.cost_type_id = mp.primary_cost_method
							      ), 
							:p_cost_type
						     )
	 and	2=2                          -- p_org_code
	 group by
		cic.inventory_item_id,
		cic.organization_id,
		cic.last_update_date,
		cct.cost_type_id,
		cct.cost_type,
		-- Revision for version 1.28
		nvl(cic.lot_size,1),
		nvl(cic.item_cost,0)
	 union all
	 select	cic.inventory_item_id,
		cic.organization_id,
		cic.last_update_date,
		cct.cost_type_id,
		cct.cost_type,
		sum(case
			when cicd.level_type = 1 and cicd.cost_element_id = 1 and cicd.basis_type = 2 then 1 -- material lot basis type
			when cicd.level_type = 1 and cicd.cost_element_id = 2 and cicd.basis_type = 2 then 1 -- moh lot basis type
			when cicd.level_type = 2 and cicd.basis_type = 2 then 1 -- previous level lot basis type
			else 0
		    end) lot_basis_type,
		sum(case
			when cicd.level_type = 1 and cicd.cost_element_id = 1 and cicd.basis_type = 2 then cicd.item_cost -- material lot basis cost
			when cicd.level_type = 1 and cicd.cost_element_id = 2 and cicd.basis_type = 2 then cicd.item_cost -- moh lot basis cost
			when cicd.level_type = 2 and cicd.basis_type = 2 then cicd.item_cost -- previous level lot basis cost
			else 0
		    end) lot_basis_cost,
		-- Revision for version 1.28
		-- sum(case
		-- 	when cicd.level_type = 1 and cicd.cost_element_id = 1 and cicd.basis_type = 2 then 0 -- material item basis type
		-- 	when cicd.level_type = 1 and cicd.cost_element_id = 2 and cicd.basis_type = 2 then 0 -- moh item basis type
		-- 	when cicd.level_type = 2 and cicd.basis_type = 2 then 0 -- previous level item basis type
		-- 	else 1
		--     end) item_basis_type,
		-- End revision for version 1.28
		sum(case
			when cicd.level_type = 1 and cicd.cost_element_id = 1 and cicd.basis_type = 2 then 0 -- material item basis cost
			when cicd.level_type = 1 and cicd.cost_element_id = 2 and cicd.basis_type = 2 then 0 -- moh item basis cost
			when cicd.level_type = 2 and cicd.basis_type = 2 then 0 -- previous level item basis cost
			else cicd.item_cost
		    end) item_basis_cost,
		-- Revision for version 1.28
		nvl(cic.lot_size,1) lot_size,
		nvl(cic.item_cost,0) item_cost
	 from	cst_item_cost_details cicd,
		cst_item_costs cic,
		cst_cost_types cct,
		mtl_parameters mp
	 where	mp.organization_id           = cic.organization_id
	 and	cic.cost_type_id             = mp.primary_cost_method  -- this gets the Frozen Costs
	 and	cic.cost_type_id             = cicd.cost_type_id (+)
	 and	cic.inventory_item_id        = cicd.inventory_item_id (+)
	 and	cic.organization_id          = cicd.organization_id (+)
	 and	cct.cost_type_id            <> mp.primary_cost_method  -- this avoids getting the Frozen costs twice
	 and	cct.cost_type                = decode(:p_cost_type,                                                -- p_cost_type
							null, (select cct.cost_type 
							       from   dual 
							       where  cct.cost_type_id = mp.primary_cost_method
							      ), 
							:p_cost_type
						     )
	 and	2=2                          -- p_org_code
	 -- ====================================
	 -- Find all the Frozen costs not in the
	 -- Pending or unimplemented cost type
	 -- ====================================
	 and	not exists 
			(select	'x'
			 from	cst_item_costs cic2
			 where	cic2.organization_id   = cic.organization_id
			 and	cic2.inventory_item_id = cic.inventory_item_id
			 and	cic2.cost_type_id      = cct.cost_type_id
			)
	 group by
		cic.inventory_item_id,
		cic.organization_id,
		cic.last_update_date,
		cct.cost_type_id,
		cct.cost_type,
		-- Revision for version 1.28
		nvl(cic.lot_size,1),
		nvl(cic.item_cost,0)
	),
-- Get the Resource Cost Type, Cost Basis Type and Resource Rates
crc as
	(select	crc.resource_id,
		crc.organization_id,
		crc.last_update_date,
		crc.cost_type_id,
		cct.cost_type,
		crc.resource_rate
	 from	cst_resource_costs crc,
		cst_cost_types cct,
		mtl_parameters mp
	 where	crc.cost_type_id             = decode(cct.cost_type_id, 
							2, mp.avg_rates_cost_type_id, -- Average Costing
							5, mp.avg_rates_cost_type_id, -- FIFO Costing
							6, mp.avg_rates_cost_type_id, -- LIFO Costing
							cct.cost_type_id)
	 and	crc.organization_id          = mp.organization_id
	 and	cct.cost_type                = decode(:p_cost_type,
							null, (select cct.cost_type 
								   from   dual 
								   where  cct.cost_type_id = mp.primary_cost_method
							      ), 
							:p_cost_type
						     )                                                               -- p_cost_type
	 and	2=2                          -- p_org_code
	 group by
		crc.resource_id,
		crc.organization_id,
		crc.last_update_date,
		crc.cost_type_id,
		cct.cost_type,
		crc.resource_rate
	 union all
	 -- If missing from the above query, get the Frozen or AvgRates Resource Costs
	 select	crc.resource_id,
		crc.organization_id,
		crc.last_update_date,
		crc.cost_type_id,
		cct.cost_type,
		crc.resource_rate resource_rate
	 from	cst_resource_costs crc,
		cst_cost_types cct,
		mtl_parameters mp
	 where	crc.organization_id          = mp.organization_id
	 and	crc.cost_type_id             = decode(mp.primary_cost_method,
							1, 1, -- Standard Costing, Frozen Cost Type
							2, mp.avg_rates_cost_type_id, -- Average Costing
							3, -99,                       -- Periodic Average
							4, -99,                       -- Periodic Incremental LIFO
							5, mp.avg_rates_cost_type_id, -- FIFO Costing
							6, mp.avg_rates_cost_type_id  -- LIFO Costing
						     )
	 -- Don't get the Frozen or AvgRates resource costs twice
	 and	cct.cost_type_id            <> decode(mp.primary_cost_method,
							1, 1, -- Standard Costing, Frozen Cost Type
							2, mp.avg_rates_cost_type_id, -- Average Costing
							3, -99,                       -- Periodic Average
							4, -99,                       -- Periodic Incremental LIFO
							5, mp.avg_rates_cost_type_id, -- FIFO Costing
							6, mp.avg_rates_cost_type_id  -- LIFO Costing
						     )
	 and	cct.cost_type                = decode(:p_cost_type,
							null, (select cct.cost_type 
								   from   dual 
								   where  cct.cost_type_id = mp.primary_cost_method
							      ), 
							:p_cost_type
						     )                                                               -- p_cost_type
	 and	2=2                          -- p_org_code
	 -- ====================================
	 -- Find all the resource costs not in the
	 -- Pending or unimplemented cost type
	 -- ====================================
	 and	not exists
			(select	'x'
			 from	cst_resource_costs crc2
			 where	crc2.organization_id   = crc.organization_id
			 and	crc2.resource_id       = crc.resource_id
			 and	crc2.cost_type_id      = case
							   when mp.primary_cost_method = 1 then cct.cost_type_id
							   when mp.primary_cost_method = 2 and cct.cost_type_id <> 2 then cct.cost_type_id
							   when mp.primary_cost_method = 2 and cct.cost_type_id = 2 then mp.avg_rates_cost_type_id
							   when mp.primary_cost_method