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Understanding Intercompany, Christine Dreyer, Oracle Consulting Germany, October 2008
Slide 1
<Insert Picture Here>
Was ist eigentlich Intercompany?Vortrag für die DOAG SIG, September 2009
Christine Dreyer
Oracle Consulting Germany
Understanding Intercompany, Christine Dreyer, Oracle Consulting Germany, October 2008
Slide 3
“Large corporations have been able to shift profits around between complex networks of subsidiaries in
different countries, choosing where to incur costs, where to allocate overheads or locate assets, where to
borrow money and where to make taxable profit.
http://www.guardian.co.uk/business/2007/nov/06/12http://www.guardian.co.uk/business/2007/nov/06/12””
““Over Over 60%60% of international of international
trade now takes place trade now takes place
between subsidiaries within between subsidiaries within
transnational groups, transnational groups,
according to the OECD. according to the OECD.
Understanding Intercompany, Christine Dreyer, Oracle Consulting Germany, October 2008
Slide 4
<Insert Picture Here>
Introduction to IntercompanyAgenda
• Overview
• Intercompany Business Cases Summary
• Highlighted Business Cases in Detail
• Overview of Setup Steps
• Questions?
Understanding Intercompany, Christine Dreyer, Oracle Consulting Germany, October 2008
Slide 5
Overview of Intercompany
Understanding Intercompany, Christine Dreyer, Oracle Consulting Germany, October 2008
Slide 6
“A Guardian investigation of the financial accounts of the
three big banana companies has revealed that Dole, Chiquita
and Fresh Del Monte … in some years … have paid an
effective tax rate as low as 8%, yet the standard rate of
corporation tax in the US where they have their headquarters
and file their accounts is 35%.””
http://www.guardian.co.uk/business/2007/nov/06/12
http://www.guardian.co.uk/business/2007/nov/06/12
Understanding Intercompany, Christine Dreyer, Oracle Consulting Germany, October 2008
Slide 7
What is Intercompany?What is Intracompany?
01.1220... 02.1420...
• Intracompany: within the same Legal Entity (R12)
• (R11i) Between Balancing Segments in the same Ledger;
� could be within or across Legal Entities depending on the implementation
• Before R12 this was also called Intercompany
• Intercompany:
between related Legal Entities
• Before R12 this was also between Operating
Units
Understanding Intercompany, Christine Dreyer, Oracle Consulting Germany, October 2008
Slide 8
Why is it important?
• Creates extra clearing accounting entries within the same ledger
• Balances on each balancing segment
• Option to balance on Intercompany segment (Qualifier in Accounting FlexField)
• Charging between related companies
• Intercompany revenue and intercompany expenses must not increase business volume of the group
� Balances must be eliminated or adjusted
• Transactions of both companies need to match in amount and in period for proper group accounting
• All transactions must use the same currency conversion rate for balancing in corporate currency
Intercompany Revenue
Intercompany Expense
01.1220... 02.1420...
IntracompanyClearing
�Well the real difference is that Intracompany processing is determined by
company management, whereas Intercompany has to follow the law
Understanding Intercompany, Christine Dreyer, Oracle Consulting Germany, October 2008
Slide 9
Market Drivers
• Intercompany is the top barrier to a fast close
• Intercompany must (legally) be balanced before close and consolidation
• Intercompany needs to be eliminated during consolidation
• No currency gains
• Correct Tax treatment
• Both sides of the transaction posted in same period
• Appropriate transfer pricing applied
• Intercompany may need to be documented
Understanding Intercompany, Christine Dreyer, Oracle Consulting Germany, October 2008
Slide 10
Business Cases for Intercompany and Intracompany
Understanding Intercompany, Christine Dreyer, Oracle Consulting Germany, October 2008
Slide 11
Business Cases
Financial Financial TransactionsTransactions
PhysicalPhysical movementmovement of of GoodsGoods
Financial Financial transactionstransactionsrelatedrelated to to physicalphysical movementmovement of of goodsgoods
ProcureProcure--toto--PayPay OrderOrder--toto--CashCash
Can be of a different structure,
with severalintermediate steps
Can be of a different structure,
with severalintermediate steps
Understanding Intercompany, Christine Dreyer, Oracle Consulting Germany, October 2008
Slide 12
Business CasesKey Implementation Points
• The implementation should be top to bottom approach. You need to clearly understand the corporation’s organizational setup and map it to Oracle’s Multi-Org model
• Understand the corporation´s business entities and the relationshipbetween them. Identify selling-shipping relationships and procuring-receiving relationships.
• Understand Oracle multi org structure and the building blocks in datastructure.
• Breakup the business relationships into manageable process flow and map it to various entities in Oracle applications.
• Consider how your design will stand up to changes over time.
• Challenge them with extensive unit and integrated test plans which simulate (1) the current environment and (2) scenarios going forward at least 5 years.
• Integration testing, in particular, is a great opportunity for validating how well yourbusiness processes and system transactions will flow throughout yourapplications worldwide.
• From Oracle Intercompany Whitepaper
Understanding Intercompany, Christine Dreyer, Oracle Consulting Germany, October 2008
Slide 13
Business CasesFinancial transactions only
• Cost Allocation: Costs to be shared across BU or Legal Entities• Example: central IT costs recharged to subsidiaries or BUs
• Invoice Split: Invoice to be split across BU or Legal Entities• Example: electricity invoice expense split between BU A, BU B
and BU C, each BU having a separate Balancing Segment Value
• Example: Law fees shared by all companies in the same country
Financial Financial TransactionsTransactions
PhysicalPhysical movementmovement of of GoodsGoods
Financial Financial transactionstransactionsrelatedrelated to to physicalphysical movementmovement of of goodsgoods
ProcureProcure--toto--PayPay OrderOrder--toto--CashCash
Understanding Intercompany, Christine Dreyer, Oracle Consulting Germany, October 2008
Slide 14
Business Cases, Logisticsfrom the Intercompany Whitepaper – 1 -
INTERCOMPANY TRANSACTIONS.................................................................................................................................... 4
Flow 1: External drop shipment from supplier to customer.................................................................................................... 7
Return in Flow 1: External drop shipment from supplier to customer.................................................................................. 9
Flow 1A: External drop shipment from supplier to customer with intermediate financial nodes...................................11
Return in Flow 1A: External drop shipment from supplier to customer with intermediate financial nodes.................13
Flow 1B: External Drop shipment from supplier with shipment and procurement financial flow ................................14
Flow 1B: Return: External Drop shipment from supplier with shipment and procurement financial flow..................17
Flow 2: Internal drop shipment from supplier (Global Procurement) ................................................................................. 18
Return in Flow 2: Internal drop shipment from supplier (Global Procurement) ............................................................... 21
Flow 2A: Internal drop shipment from supplier with intermediate financial nodes (Global Procurement with
intermediate financial nodes).......................................................................................................................................................23
Return in Flow 2A: Internal drop shipment from supplier with intermediate financial nodes (Global Procurement
with intermediate financial nodes)..............................................................................................................................................25
Flow 2B: Internal drop shipment from supplier with intermediate financial nodes, using PO pricing option ............. 27
Flow 3: Internal drop shipment from supplier (Global Procurement) and Internal drop shipment to customer ........29
Return in Flow 3: Internal drop shipment from supplier (Global Procurement) and Internal drop shipment to
customer .........................................................................................................................................................................................31
Understanding Intercompany, Christine Dreyer, Oracle Consulting Germany, October 2008
Slide 15
Business Casesfrom the Intercompany Whitepaper – 2 -
Flow 3A: Internal drop shipment to customer (Expense Item in Customer facing organization) ..................................33
Return Flow 3A: Internal drop shipment to customer (Expense Item in Customer facing organization).....................34
Flow 4: Global Procurement of Asset item in Expense destination with Accrue on Receipt.......................................... 35
Return in Flow 4: Global Procurement of Asset item in Expense destination with Accrue on Receipt........................37
Return in Flow 4A: Global Procurement of Expense item in Expense destination with Accrue on Receipt ...............40
Flow 5: Global Procurement of Expense item in Expense destination with Accrue on Receipt ....................................42
Return in Flow 5: Global Procurement of Expense item in Expense destination with Accrue on Receipt ..................43
Flow 6: Global Procurement of one time item in Expense destination with Accrue on Receipt ....................................45
Return in Flow 6: Global Procurement of one time item in Expense destination with Accrue on Receipt ..................46
Flow 7: Global Procurement of one time item in Expense destination with Accrue at Period End ..............................47
Return in Flow 7: Global Procurement of one time item in Expense destination with Accrue at Period End ............49
Flow 8: Global Procurement with Shop Floor destination of OSP item – OSP charges at PO price............................51
Return in Flow 8: Global Procurement with Shop Floor destination of OSP item – OSP charges at PO price.........52
Flow 9: Global Procurement with Shop Floor destination of OSP item – OSP charges at standard rate .....................53
Flow 9: Global Procurement with Shop Floor destination of OSP item – OSP charges at standard rate .....................53
Return in Flow 9: Global Procurement with Shop Floor destination of OSP item – OSP charges at standard rate ...54
Flow 10: Global Procurement with Shop Floor destination of EAM direct item .............................................................. 55
Return in Flow 10: Global Procurement with Shop Floor destination of EAM direct item ............................................ 56
Understanding Intercompany, Christine Dreyer, Oracle Consulting Germany, October 2008
Slide 16
Financial Financial TransactionsTransactions
PhysicalPhysical movementmovement of of GoodsGoods
Financial Financial transactionstransactionsrelatedrelated to to physicalphysical movementmovement of of goodsgoods
ProcureProcure--toto--PayPayOrderOrder--toto--CashCashBusiness CasesLogistics involved, examples
• Internal Buy and Sell Model• Inventory Replenishment
• Order additional stock of a certain product froman affiliate company
• Global Procurement• All item of a certain kind, e.g. commodities, are
purchased through a dedicated internal company
Understanding Intercompany, Christine Dreyer, Oracle Consulting Germany, October 2008
Slide 17
Financial Financial TransactionsTransactions
PhysicalPhysical movementmovement of of GoodsGoods
Financial Financial transactionstransactionsrelatedrelated to to physicalphysical movementmovement of of goodsgoods
ProcureProcure--toto--PayPayOrderOrder--toto--CashCashBusiness CasesLogistics involved, examples
• Sales Agent Model• one company sells on behalf of manufacturing
company/companies� many different structures exist, here just examples
• (Customer) Drop Ship:
• one company takes the order from the customer, while another company delivers directly to thecustomer
• (Supplier) Drop Ship:
• one company takes the order from the customer, while a supplier belonging to another companydelivers directly to the customer
Understanding Intercompany, Christine Dreyer, Oracle Consulting Germany, October 2008
Slide 18
Highlighted Business Cases in Detail
Understanding Intercompany, Christine Dreyer, Oracle Consulting Germany, October 2008
Slide 19
“ Most of the steel and aluminum companies in Asia sell their Most of the steel and aluminum companies in Asia sell their
entire output to another marketing company. entire output to another marketing company.
Automobile industries are increasingly centralizing their Automobile industries are increasingly centralizing their
sourcing activities globally to leverage their combined volumes sourcing activities globally to leverage their combined volumes
for a better price from their suppliers. for a better price from their suppliers.
Trading companies are setup in tax haven nations to take Trading companies are setup in tax haven nations to take
advantage of bilateral and multiadvantage of bilateral and multi--lateral trade agreements to lateral trade agreements to
minimize the tax.minimize the tax.””
The following are fewexamples
(Oracle Intercompany InvoicingWhitepaper)
The following are fewexamples
(Oracle Intercompany InvoicingWhitepaper)
Understanding Intercompany, Christine Dreyer, Oracle Consulting Germany, October 2008
Slide 20
Business CasesFinancial transactions onlyCost Allocation: Costs to be shared across BU or Legal Entities
Example: central IT costs recharged to subsidiaries or BUs
in the same Set of Books
01.1220...
02.1420..
03.1420..
• Create a single GL Journalacross Balancing Segment Values (01, 02, 03)
• GL will create clearing Journal Entries to balance on each BSV (setup for natural I/C account)
• Accounting see next slide
• May or may not useIntercompany Qualifier in AFF
between Set of Books
02.1420.01..
03.1420.01..
01.1220.02..01.1220.03.
• Company 01:
• Sends I/C AR invoicesto company 02 and to company 03
• Posting to I/C receivableand Intercompany segment (no automaticbalancing)
• Company 02 and company 03:
• Receives I/C AP invoice fromcompany 01
• Posting to I/C payable and Intercompany segment (no automatic balancing)
• Pays the I/C invoice to company01
! This design is not valid for Europe; however it is being implemented by someAmerican companies also in Europe
Understanding Intercompany, Christine Dreyer, Oracle Consulting Germany, October 2008
Slide 21
AGIS Example Create Outbound Transactions
Batch Attachment
Transaction Attachment
Understanding Intercompany, Christine Dreyer, Oracle Consulting Germany, October 2008
Slide 22
General Ledger creates the following intercompany journal lines:
Line 4: 02.000.2600.000.01 300 (Payable due to 01)
Line 5: 03.000.2600.000.01 400 (Payable due to 01)Line 6: 01.000.1600.000.02 300 (Receivable due from 02)
Line 7: 01.000.1600.000.03 400 (Receivable due from 03)
Business CasesFinancial transactions only
• Accounting, with and without AFF qualifier
Post single GL Journal WITH INTERCOMPANY Qualifier:Line 1: 02.000.1725.000.00 300
Line 2: 03.000.1725.000.00 400
Line 3: 01.000.1725.000.00 700
Post single GL Journal WITHOUT INTERCOMPANY Qualifier :
Line 1: 01.000.1725.000 150Line 2: 02.000.1725.000 50
Line 3: 01.000.1725.000 125
Line 4: 03.000.1725.000 75
01.1220...02.1420..
03.1420..
MetalinkNote:151130.1
MetalinkNote:151130.1
General Ledger creates the following intercompany journal lines:Line 4: 01.000.2603.000 125 150 (Payable due to 03)
Line 5: 02.000.2603.000 50 (Payable due to 03)
Line 6: 03.000.1601.000 150 125 (Receivable due from 01)
Line 7: 03.000.1602.000 50 (Receivable due from 02)
Note on lines 4 and 6: Both the debit and credit amounts are on the line,rather
than the net, for performance reasons.
Understanding Intercompany, Christine Dreyer, Oracle Consulting Germany, October 2008
Slide 23
Business Business CasesCasesFinancial transactions only
• Invoice Split: Invoice to be split across BU or Legal Entities
• Example: electricity invoice expense split between BU A, BU B and BU C,
each BU having a separate Balancing Segment Value
in the same Set of Books
• Create a single AP invoiceacross Balancing Segment Values (01, 02, 03)
• System will create I/C Journal Entries to balance on each BSV (setup for natural I/C account)
• May or may not useIntercompany Qualifier in AFF
01.1220...
02.1220..
03.1220..
between Set of Books
• Company 01:
• Posts Supplier invoice
• Sends I/C AR invoicesto company 02 and to company 03
• Posting to I/C receivableand Intercompany segment (no automaticbalancing)
• Company 02 and company 03:
• Receives I/C AP invoice fromcompany 01
• Posting to I/C payable and Intercompany segment (no automatic balancing)
• Pays the I/C invoice to company01
01.1200...
01.1420.02..
01.1420.03..
02.1220.01..
03.1220.01..
! This design is not valid for Europe; however it is being implemented by someAmerican companies also in Europe
Understanding Intercompany, Christine Dreyer, Oracle Consulting Germany, October 2008
Slide 24
Business Business CasesCasesLogistics, Buy and Sell
• Inventory Replenishment• Order additional stock of a certain product from an affiliate
company
Single Intercompany• Receiving company sends internal PO to
shipping company
• Shipping company sends goods to
recieving company
• Shipping company creates intercompany
AR invoice
• Receiving company imports intercompany
AP invoice and pays it
�Note: the same I/C invoice is treated as
I/C AR invoice for Shipping Company and
I/C AP invoice for Receiving Company
Understanding Intercompany, Christine Dreyer, Oracle Consulting Germany, October 2008
Slide 25
Business CasesInventory Replenishment
Account Debit Account Credit Amount Debit Amount Credit
none none
none none
none none
COGS (Via Account
Generator) Inventory Valuation Transfer Price X Qty Transfer Price X Qty
<normal accounting from
costing>
Inventory Valuation I/C Accrual Unit cost X Qty (?) Unit cost X Qty (?)
none none
Intercompany ReceivablesIntercompany Revenue
Freight
Transfer Price X Qty +
Freight Amount
Transfer Price X Qty
Freight Amount
none none
I/C Accrual
FreightIntercompany Payable
Transfer Price X Qty
Freight Amount
Transfer Price X Qty +
Freight Amount
Processing Steps OU
1 Generate Internal Requisition Rec.
2 Create an Internal Sales Order Rec.
3 Import Internal Sales Order Ship.
4
Process order
(schedule, pick, documents, ship, confirm...)
Note: optionally use intransit inventory
Ship.
5 Cost the transactions All
6 Receive goods Rec.
7 Run ‘Create Intercompany AR invoices’ Ship.
8 Run ‘Auto Invoice Master Program’ Ship.
9 Run ‘Create Intercompany AP invoices’ Ship.
10Run ‘Expense Report Import’ for Source
'Intercompany'Rec.
If you find any mistake in this please mail to: [email protected]
Understanding Intercompany, Christine Dreyer, Oracle Consulting Germany, October 2008
Slide 26
Business CasesLogistics, Buy and Sell
Global Procurement• All item of a certain kind, e.g. commodities, are purchased
through a dedicated internal company
Global Procurement • Receiving company sends internal PO
to Global Procurement company
• Global Procurement sends PO to
supplier
• Supplier sends goods to recieving
company
• Supplier sends AP invoice to Global
Procurement
• Global Procurement sends I/C AR
invoice to Receiving company
• Receiving company pays
intercompany AP invoice
Understanding Intercompany, Christine Dreyer, Oracle Consulting Germany, October 2008
Slide 27
Business CasesGlobal Procurement
Account Debit Account Credit Amount Debit Amount Credit
none none
none none
none none
<normal accounting from
costing>
Inventory Valuation I/C Accrual Purchase Price X Qty
or Transfer Price X
Qty
Purchase Price X Qty
or Transfer Price X Qty
Clearing Account (!) Accrual Account Purchase Price X Qty
or Transfer Price X
Qty
Purchase Price X Qty
or Transfer Price X Qty
Accrual
Freight
Supplier Liability Purchase Price X Qty
Freight
Purchase Price X Qty
+ Freight
none none
Intercompany Receivables Intercompany Revenue
Freight
Transfer Price X Qty +
Freight Amount
Transfer Price X Qty
Freight Amount
none none
I/C Accrual
Freight
Intercompany Payable Transfer Price X Qty
Freight Amount
Transfer Price X Qty +
Freight Amount
�� Many different variations are possible,depending on the type of transaction and setup choices
Processing Steps OU
1Internal Purchase Requisition
to Global Proc. Off.Rec.
2 AutoCreate POGlobal
Proc. Off.
3 Approve POGlobal
Proc. Off.
7 Cost the transactions All
8 Receive the material Rec.
Global
Proc. Off.
9 Receive Supplier Invoice Global
Proc. Off.
10 Run ‘Create Intercompany AR invoices’Global
Proc. Off.
11 Run ‘Auto Invoice Master Program’Global
Proc. Off.
12 Run ‘Create Intercompany AP invoices’Global
Proc. Off.
13 Run ‘Expense Report Import’ Rec.
If you find any mistake in this please mail to: [email protected]
Understanding Intercompany, Christine Dreyer, Oracle Consulting Germany, October 2008
Slide 28
Business CasesLogistics, Sales Agent
Drop Ship:
• One company takes the order from the customer, while a supplierbelonging to another company delivers directly to the customer(various definitions exist)
Drop Ship • Customer sends sales order to selling company
• Selling company sends internal PO to Procurement company or the order is scheduled to ship from a shipping warehouse associated with a different operating unit (Distribution Center)
• Distribution Center sends PO to supplier
• Supplier sends goods directly to customer
• Supplier sends AP invoice to Distribution Center
• Distribution Center sends I/C AR invoice to Sellingcompany
• Selling company pays intercompany AP invoice
• Selling Company sends third party AR invoice to customer
• Customer pays selling company
Understanding Intercompany, Christine Dreyer, Oracle Consulting Germany, October 2008
Slide 29
Business CasesLogistics
Processing Steps OU
1Enter, book the customer order
(Order set to External Source from Deliv. C.) Selling C.
2 Run "Import Requisition" Selling C.
3 AutoCreate PO Deliv. C.
4 Approve PO Deliv. C.
5 Cost the transactions All
6 Logical PO receipt Deliv. C.
7 Logical Intercompany issue Deliv. C.
8 Logical PO receipt Selling C.
9 Logical Sales Order issue Selling C.
10
Create Customer Invoice
(Run 'AutoInvoice Master Program' with
Source Order Management)
Selling C.
11 Receive Supplier Invoice Deliv. C.
12 Run ‘Create Intercompany AR invoices’ Deliv. C.
13Run ‘Auto Invoice Master Program’ with
Source 'Intercompany'Deliv. C.
14 Run ‘Create Intercompany AP invoices’ Deliv. C.
15 Run ‘Expense Report Import’ Selling C.
Account Debit Account Credit Amount Debit Amount Creditnone none
none none
none none
none none
<normal accounting from
costing>
Inventory Valuation Accrual Account Purchase Price X Qty
or Transfer Price X
Qty
Purchase Price X Qty
or Transfer Price X Qty
I/C COGS Inventory Valuation Purchase Price X Qty
or Transfer Price X
Qty
Purchase Price X Qty
or Transfer Price X Qty
Inventory Valuation I/C Accrual Purchase Price X Qty
or Transfer Price X
Qty
Purchase Price X Qty
or Transfer Price X Qty
COGS Inventory Valuation Purchase Price X Qty
or Transfer Price X
Qty
Purchase Price X Qty
or Transfer Price X Qty
Receivable Revenue
Freight
Selling Price X Qty +
Freight
Selling Price X Qty
Freight
Accrual
Freight
Supplier Liability Purchase Price X Qty
Freight
Purchase Price X Qty
+ Freight
none none
Intercompany Receivables Intercompany Revenue
Freight
Transfer Price X Qty +
Freight Amount
Transfer Price X Qty
Freight Amount
none none
I/C Accrual
Freight
Intercompany Payable Transfer Price X Qty
Freight Amount
Transfer Price X Qty +
Freight Amount
If you find any mistake in this please mail to: [email protected]
Understanding Intercompany, Christine Dreyer, Oracle Consulting Germany, October 2008
Slide 30
Setups for Intercompany Invoicing –1-
• Define intercompany relations between the selling
and shipping operating units
• Define intercompany transaction flows
• Define price lists
• Define Oracle Receivables system options
• Define Oracle Payables system options
• Define tax structures in Oracle Payables and Oracle
Receivables
• Set up the Account Generator for the Cost of Goods
Sold accounts
Understanding Intercompany, Christine Dreyer, Oracle Consulting Germany, October 2008
Slide 31
Setups for Intercompany Invoicing –1-
Understanding Intercompany, Christine Dreyer, Oracle Consulting Germany, October 2008
Slide 32
Setups for Intercompany Invoicing –2-
Understanding Intercompany, Christine Dreyer, Oracle Consulting Germany, October 2008
Slide 33
Setups for Intercompany Invoicing –3-
Understanding Intercompany, Christine Dreyer, Oracle Consulting Germany, October 2008
Slide 34
Setups for Intercompany Invoicing –2-(may have changed)
• Profile Option: INV: Advanced Pricing for
Intercompany Invoice
• Profile Option: INV:Inter-company Invoice for Internal
Orders
• Profile Option: TAX:Allow Override of Tax Code
• Profile Option: Tax:Invoice Freight as Revenue
• Profile Option: Tax:Inventory Item for Freight
Understanding Intercompany, Christine Dreyer, Oracle Consulting Germany, October 2008
Slide 35
Attention Points
• AR System options: set salesrep required to „No“
• Don‘t change seeded AR Batch Source of „Intercompany“
• Inventory transactions are recorded when the order shipmentsare confirmed
• Currency should be from the receiving OU, it is set up in the„Intercompany Relations“ window
• Set up identical tax structures (tax codes and rates) in Oracle Payables and Oracle Receivables
• Set Profile Option: TAX:Allow Override of Tax Code
• Process all outstanding intercompany shipments before periodclose
• The transaction date stamp on the inventory shipmenttransaction is the transaction date in the invoice lines.
Understanding Intercompany, Christine Dreyer, Oracle Consulting Germany, October 2008
Slide 36
Understanding Intercompany, Christine Dreyer, Oracle Consulting Germany, October 2008
Slide 37
Über mich
Christine DreyerOracle Consulting Düsseldorf
T: +49 211 74839 523
M: +49 177 5946 523
Understanding Intercompany, Christine Dreyer, Oracle Consulting Germany, October 2008
Slide 38