Reference

Billing & Revenue Glossary

Plain-language definitions for Oracle BRM opcodes, GL codes, ASC 606 terms, and Quote-to-Cash concepts

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Oracle BRM

Opcode (PCM_OP)

Named operation BRM's CM routes to a Facilities Module, e.g. PCM_OP_BILL_INVOICE_GENERATE.

Flist (Field List)

BRM's in-memory param structure for opcodes — nested field/value pairs, like a JSON object.

POID (Persistent Object ID)

Unique ID for a BRM object, encoding DB, type, table, row. Format: 0.0.0.1 /account 12345 0.

FM (Facilities Module)

Pluggable business-logic module implementing opcodes inside the CM. Custom billing logic lives here.

DM (Data Manager)

Translates flist/opcode requests to SQL and manages the DB connection (e.g. Oracle DM).

GL Codes

GL ID (General Ledger ID)

Code mapping a billable item to a GL account, routing revenue/adjustments to the right bucket.

GL Segment

Sub-classification within a GL account (cost center, product, region) for reporting/reconciliation.

Revenue Account

Ledger account accumulating recognized revenue, distinct from a deferred-revenue liability account.

ASC 606

ASC 606

US GAAP standard for revenue recognition — a 5-step model from contract to recognized revenue.

Performance Obligation

A contract promise to transfer a distinct good/service; revenue recognized as each is satisfied.

SSP (Standalone Selling Price)

Price a good/service would sell for alone — used to allocate a contract's price across obligations.

Deferred Revenue

Billed/collected revenue not yet recognized; held as a liability until obligations are satisfied.

Q2C / CPQ

Q2C (Quote-to-Cash)

End-to-end flow: quote → pricing → contract → fulfillment → billing → revenue → cash.

CPQ (Configure, Price, Quote)

Software that generates accurate quotes for configurable products, with pricing/discount rules.

Amendment

A change to an active subscription (upgrade, seat change, renewal) that adjusts pricing.

Proration

Partial charge/credit calculated when a subscription changes mid billing-cycle.