When defining the costing key flexfield structure, three primary considerations are essential for a functional setup. First, every segment within the flexfield structure must be defined with a corresponding value set (A), which governs the format, validation, and list of approved values. Second, the structure must be designed by considering the cost hierarchy levels (B) — such as Cost Organization, Cost Element, and Inventory Organization — that will be used in Subledger Accounting rules to dynamically populate the segments of the cost accounts. Third, the flexfield structure must be comprehensive enough to accommodate all segments required for the full journal entry, including both the primary cost account and its corresponding offset account (D).

C. GL Accounting key flexfield structure.

While it is a highly recommended best practice to align the costing key flexfield with the GL structure, it is not a mandatory constraint. Subledger Accounting (SLA) rules can map a different costing structure to the GL structure.

1. Oracle Fusion Cloud SCM: Using Cost Management (Release 24B)

Chapter: Cost and Profit Center Accounting Setup

Section: Costing Key Flexfield: Explained.

This document supports option A

stating

"The costing key flexfield is an accounting flexfield that you configure to build cost accounts." The configuration of any flexfield fundamentally requires defining segments and assigning value sets. It also supports the reasoning for excluding C by stating

"It is recommended that you configure the costing key flexfield with the same structure as the accounting key flexfield that is used by the primary ledger

" indicating it is a best practice

not a strict requirement.

2. Oracle Fusion Cloud SCM: Using Cost Management (Release 24B)

Chapter: Cost and Profit Center Accounting Setup

Section: Costing Subledger Accounting Rules: Explained.

This source validates option B. It explains how account rules derive account combinations

stating

"For example

you can define a rule to derive a segment of the inventory valuation account from the cost organization

or another segment from the cost element." This shows that the cost hierarchy levels are the intended sources for the segments

making them a critical consideration during the structure's design.

3. Oracle Fusion Cloud SCM: Implementing Manufacturing and Supply Chain Materials Management (Release 24B)

Chapter: Set Up Cost Management

Section: Cost Accounting Business Process Model.

This guide's process models for transactions like "Transfer Transactions from Inventory to Costing" and "Record Production Activities" implicitly support option D. These processes result in the creation of full accounting distributions (debits and credits)

which necessitates that the underlying key flexfield structure can generate complete entries

including all segments for offset accounts like Inventory Valuation or WIP Valuation.

To integrate Oracle Fusion Absence Management with Global Payroll, two key configurations are required after creating the absence plan and elements. First, on the absence plan setup, you must enable the "Transfer absence payment information for payroll processing" option. This explicitly activates the data flow to payroll. Second, you must attach the corresponding absence element to the plan, linking the absence type to the correct payroll calculation. Additionally, as with any payroll element, you must define element eligibility. This ensures the absence element can be assigned to and processed for the correct group of employees during the payroll run.

A. An "Absence Calculation Card" is not a standard object used for this purpose. Absence details are transferred directly from the absence record to payroll element entries, not stored on a separate calculation card.

C. Manually entering absence units into element entries defeats the purpose of the automated integration. The integration is designed to automatically create these entries based on approved absence records.

1. Oracle Fusion Cloud HCM

Implementing Absence Management (Release 24B)

Chapter 5: Absence Plans

Section: Set Up Absence Plans.

This document details the configuration of an absence plan. On the "Entries and Balances" tab of the plan setup

it states: "To transfer information for payroll processing

select the Transfer absence payment information for payroll processing check box." It also describes linking the absence element in the "Absence Payment Rate Rules" section.

2. Oracle Fusion Cloud HCM

Implementing Global Payroll (Release 24B)

Chapter 6: Elements

Section: Define Element Eligibility.

This guide explains: "You must define eligibility for every element you create. When you define an element

you must also specify who is eligible for it... The payroll process processes an element entry for a person only if the person is eligible for the element on the process date." This confirms that element eligibility is a mandatory step for the absence element to be processed.

In Oracle Fusion HCM, the creation of a Tax Reporting Unit (TRU) is a direct consequence of configuring a Legal Entity (LE) for payroll purposes. When a Legal Entity is designated as a Payroll Statutory Unit (PSU), the system automatically makes the Legal Reporting Units (LRUs) associated with that LE available as TRUs. The TRU is the HCM-specific representation of an LRU, used for grouping workers for tax and social insurance reporting. This automated process ensures that the legal reporting structure is correctly mirrored in the payroll application for statutory compliance.

B. A Payroll Statutory Unit (PSU) is not directly identified as a Tax Reporting Unit (TRU). A PSU is a legal entity, whereas a TRU is derived from a Legal Reporting Unit associated with that PSU.

C. A Legal Entity is not directly identified as a Tax Reporting Unit. A TRU is the HCM representation of a Legal Reporting Unit, which is a subdivision of a Legal Entity.

D. The trigger for creating TRUs is the designation of a Legal Entity as a Payroll Statutory Unit, not merely as a Legal Employer. The PSU classification specifically enables payroll and tax functions.

1. Oracle Fusion Global Human Resources Cloud Implementation Guide (Release 13

Update 24B)

Chapter: Define Legal Entities for Human Capital Management

Section: Tax Reporting Units.

The documentation states

"A tax reporting unit is the Oracle Fusion Human Capital Management (HCM) version of a legal reporting unit. When you identify a legal entity as a payroll statutory unit

the application transfers the legal reporting units that are associated with that legal entity to Oracle Fusion HCM as tax reporting units." This directly supports answer A.

2. Oracle Help Center

Implementing Global Human Resources (Release 13

Update 24B)

Document ID: F67631-06

Chapter 5: Define Legal Entities for Human Capital Management

Section: Payroll Statutory Units

Legal Employers

and Tax Reporting Units: How They Work Together.

This section explains the relationship: "When a legal entity is marked as a payroll statutory unit

its associated legal reporting units become available as tax reporting units that you can use to group and report on employee tax and social insurance." This confirms the process described in answer A and refutes options B

C

and D.

In Oracle Payroll, costing is the process of allocating payroll run costs to general ledger accounts. This process uses the calculated values from a payroll run, which are stored as run results. For elements created using a template, such as a voluntary deduction, a "Base" element is created for inputs, and a "Results" element is created to hold the final calculated amount. Since the costing process distributes the actual calculated deduction, the costing account information must be defined on the element eligibility record of the "Results" element.

B. Distributor element: This is not a standard element type generated by the voluntary deduction template for the purpose of holding primary costing information.

C. Base element: The base element is used to hold input values (e.g., the deduction amount per pay period) and does not store the final calculated run result that is subject to costing.

D. Calculator element: This is not a standard element type in this context. The payroll engine performs the calculations; a "Calculator" element is not where costing is configured.

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1. Oracle Cloud HCM: Implementing Payroll for Core HR (Document ID: F76329-06)

Chapter 6: Payroll Costing

Section: How Payroll Costing Works.

This section explains

"The costing process calculates the cost distributions for the net pay amount and for all the deductions that have costing enabled at the element links or element eligibility level." It emphasizes that costing is applied to the results of the payroll run. For a deduction

the calculated result is held by the "Results" element.

2. Oracle Cloud HCM: Using Global Payroll (Document ID: F76333-06)

Chapter 3: Elements

Section: Element Creation Features.

This chapter details how element templates work. It describes the creation of multiple related elements

including a base element for inputs and a results element (often named with a ASGRUN suffix) to hold the run result. The documentation clarifies that it is the run result that is processed by subsequent payroll flows

including costing.

3. Oracle Help Center (docs.oracle.com)

"Set Up Costing for an Element" (Task Guide).

This guide specifies the steps for configuring costing. It states

"You set up costing for an element on the Costing tab of the Element Eligibility page." It further clarifies that for elements that produce a result

you apply costing to the element that holds the result

not the input or base element.

The display order of tasks within a payroll flow checklist is controlled by the sequence defined in the payroll flow pattern. The primary and most direct interface for this configuration is the "Task Sequencing" page (or tab). On this page, an administrator can view all tasks in the flow and modify their sequence numbers to reorder them. The application then displays the tasks in the checklist according to the numerical order specified on this page. Amending the sequence here is the complete and correct procedure.

A. Amend the sequence of the tasks within the task definition page.

The task definition page creates a reusable task template. Its settings are global, not specific to the task's order within a particular payroll flow.

C. Amend both the task sequence on the task sequencing page and the sequence within the edit task details page.

This is incorrect because it implies two separate, required actions. The sequence number is a single property that can be edited in two different UIs (the main sequencing page or the task details pop-up). Changing it in one place is sufficient.

D. Amend both the sequence of the tasks on the task definition page and the task.

This option is incorrect as it wrongly points to the task definition page, and the phrase "and the task" is ambiguous and procedurally incorrect.

1. Oracle Fusion Cloud HCM

Implementing Payroll Guide. In the chapter on Payroll Flow Patterns

the section "How You Define a Payroll Flow Pattern" details the configuration steps. It states: "Use the Task Sequence tab to specify the order in which the tasks in the flow are performed. The application displays the tasks in the checklist in the order you specify here. You can use the sequence number to reorder the tasks." This confirms that the Task Sequencing page is the correct location to control the display order.

2. Oracle Help Center Documentation for Payroll Flows. The article "Payroll Flow Patterns" (Doc ID: FAIPP) explains the components of a flow pattern. Under the "Task Sequence" section

it describes how to arrange and connect tasks

explicitly mentioning that the sequence set here dictates the order in the checklist. This supports that a single action on the "Task Sequencing" page is the correct method.

To pay employees from different bank accounts based on their business unit, you must configure payment method rules. The correct setup involves three key prerequisite stages: defining the payment methods, creating the selection logic, and enabling the criteria in the payroll process.

1. Create three Organization Payment Methods (OPMs), each linked to one of the three distinct bank accounts (payment sources). This is the foundational step.

2. Write a formula to retrieve the employee's business unit. This formula provides the specific logic the rules will use to differentiate employees.

3. Create a "Payment Criteria" input value for the "Default Payer" element. This is a mandatory technical step that allows the result of the formula to be used by the payroll process to apply the payment method rules.

D. This option is incorrect because an Organization Payment Method can only be linked to a single payment source. The premise of creating one OPM with three payment sources is technically invalid.

1. Oracle Cloud HCM Implementing Payroll for North America (Document ID: F85931-02)

Chapter: Banks and Payment Methods

Section: How Payment Method Rules Work.

This section outlines the required setup steps. It states

"To use payment method rules

you must first create a formula that returns the payment criteria. Then you create a Payment Criteria input value for the Default Payer element. Finally

you create payment method rules that use the formula results to determine the appropriate organization payment method." This directly supports options A and B.

2. Oracle Cloud HCM Implementing Payroll for North America (Document ID: F85931-02)

Chapter: Banks and Payment Methods

Section: Organization Payment Methods.

This section details the setup of OPMs. It explains

"An organization payment method... defines the payment type... and the payment source

which is the bank account from which the payment is made." The documentation and application model confirm an OPM is linked to a single payment source

which validates that option C is the correct approach for three bank accounts and that option D is incorrect.

A User-Defined Table (UDT) in Oracle Payroll Cloud is a data structure created by users to hold values that are not stored elsewhere in the application database. It is structured with rows and columns that you define. The primary purpose of a UDT is to provide lookup values, such as rates or factors, which can be retrieved by a Fast Formula during a payroll calculation. For example, a UDT can store bonus percentages based on job grade and location, allowing a formula to dynamically fetch the correct percentage for an employee.

A. This is incorrect because option D accurately describes a User-Defined Table.

B. This is a subjective and inaccurate description. The table itself is a simple data structure; the complexity lies in the Fast Formula that might use it, not the table itself.

C. This statement is too generic. While UDTs hold payroll-related information, their specific function is to provide lookup values for calculations, which this answer fails to capture.

1. Oracle Fusion Cloud Human Capital Management

Implementing Payroll for the United States (Release 24B)

Document ID F100239-01

Chapter 13: User-Defined Tables

Rate Definitions

and Organization Payment Methods. The documentation states

"User-defined tables provide a quick and simple method of providing data for calculations. They consist of columns

rows

and values... You can access the values in a user-defined table from a fast formula."

2. Oracle Fusion Cloud Human Capital Management

Using Global Payroll (Release 24B)

Document ID F100244-01

Chapter 2: Payroll Calculation and Costing Lookups. This guide explains

"User-defined tables are a mechanism for you to get values into a payroll run that are not held on the database. For example

you can use a user-defined table to hold the rates of a company's medical insurance plan. You can then access this table from a formula to get the rate for a particular person."

In Oracle Fusion HCM Payroll, costing for payroll transactions, which includes both the cost account and the offset account, can be defined at multiple levels. The application uses a specific hierarchy to determine which costing instruction to use, starting from the most specific level and moving to the most general. The levels of Department, Job, Position, and Element Eligibility are all valid points within this hierarchy where you can enter costing details, including the offset account information needed to create a balanced accounting entry.

All the provided options are correct and represent valid levels in the Oracle Payroll costing hierarchy where an offset account can be defined.

1. Oracle Fusion Cloud HCM: Implementing Payroll Costing

Chapter: Costing Setup

Section: How Payroll Costing Is Processed.

Content: This section details the hierarchy the costing process uses to find account information. It explicitly lists the levels in order of precedence: "The costing process checks for costing setups at the following levels

from lowest to highest: 1. Element entry... 3. Person details

such as assignment

position

job

or department... 4. Element eligibility...". This confirms that all four options are valid levels for defining costing

which includes the offset account.

2. Oracle Fusion Cloud HCM: Using Payroll

Chapter: Payroll Costing

Section: Overview of Payroll Costing.

Content: This guide explains the fundamental concepts of payroll costing. It describes how you can set up costing at various levels to distribute payroll costs to the general ledger. The document implicitly supports that the entire costing setup (cost and offset accounts) can be defined at any of the available levels in the hierarchy

including Department

Job

Position

and Element Eligibility.

The cut-off date field within the Oracle Payroll definition is for informational purposes only. It is designed to communicate the internal deadline for completing data entry for a specific payroll period to HR and payroll administrators. The date itself does not trigger any system-enforced actions, such as automatically submitting calculations or restricting data entry for any user role. It serves as a guideline to support manual business processes and deadlines.

B. The cut-off date does not trigger any automatic system processes. Payroll calculation is initiated manually by a user or through a pre-scheduled flow pattern, not by this date field.

C. The application does not use the cut-off date to restrict data entry for HR users. Data entry controls are typically managed through payroll period statuses or security configurations.

D. Similar to the restriction for HR users, the application does not prevent Payroll users from entering data after the cut-off date has passed. This date is purely a guideline.

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1. Oracle Fusion Cloud Human Resources: Implementing Payroll (23D)

Chapter: Payroll Definitions

Section: Payroll Definitions: Explained.

Reference Detail: In the table describing the fields for payroll definitions

the "Cut-Off Date" is explicitly defined. The documentation states

"The number of days before the end of the payroll period that you can no longer process payroll information. For example

if you enter 5

the cut-off date is 5 days before the period end date. This field is for information purposes only." This directly confirms that the field has no processing impact.

The standard and correct method for a formula to access a balance value within Oracle Payroll is by using a Database Item (DBI). Fast Formulas are designed to retrieve live data from the application during a payroll run. To get the value of the salary balance, the car allowance element's formula must reference the specific DBI associated with the salary balance. The formula must also specify a balance dimension (e.g., ASGRUN, ASGYTD) to define the specific context and time period for the balance value being retrieved. This ensures the calculation is dynamic and accurate for each payroll period.

A. Calculation cards are primarily used for statutory and involuntary deductions (e.g., taxes, court orders), not for passing general balance information to a standard allowance formula.

C. A balance feed defines how an element's run result contributes to a balance (element → balance), not how a balance value is retrieved by an element.

D. Entering the salary as a static input value is manual, inefficient, and error-prone. It does not create the required dynamic reference to the official salary balance.

1. Oracle Fusion Cloud HCM

Implementing Payroll for Core HR (Release 24B)

Chapter 10: Formulas

Section: Balances in Formulas.

"To retrieve a balance value

the formula must use a database item. The database item requires the defined balance ID as a parameter. The defined balance ID is a unique reference for the balance and dimension combination." This directly supports option B as the correct method.

2. Oracle Fusion Cloud HCM

Using Fast Formulas (Release 24B)

Chapter 4: Using Database Items

Functions

and Other Formula Components

Section: Database Items.

"Database items are variables that represent items of data in your applications... In a formula

you can use database items to get the values of variables

such as the sex of a person

an assignment's job name

or an element's input value." This establishes the fundamental role of DBIs in retrieving data for formulas.

3. Oracle Fusion Cloud HCM

Implementing Payroll for Core HR (Release 24B)

Chapter 8: Balance Definitions

Section: Balance Feeds.

"Balance feeds define the contribution of an element's run result value to a balance. You can feed a balance with one or more elements." This confirms that balance feeds operate from an element to a balance

making option C incorrect.