Based on the ACCOUNTING_LINE_TYPE column in MTL_TRANSACTION_ACCOUNTS, we can classify them into AR Sales, INV Cogs and Inv Value..
The meaning of each Accounting Line Type is
The meaning of each Accounting Line Type is
1 Inv valuation10 - INV Cogs and 9 c- AR Sales
2 Account
3 Overhead absorption
4 Resource absorption
5 Receiving Inspection
6 Purchase price variance or rate variance
7 WIP valuation
8 WIP variance
9 Inter-org payables
10 Inter-org receivables
11 Inter-org transfer credit
12 Inter-org freight charge
13 Average cost variance
14 Intransit Inventory
15 Encumbrance Reversal
99 Unknown
Comments
select * from
fnd_lookup_values
where lookup_type = 'CST_ACCOUNTING_LINE_TYPE'
Don't forget to select the schema.
Regards
Prakashjnvb