The Transaction Cost Extension allows you to reset the transaction costs by cost element and by level in an Average/FIFO/LIFO costing organization.
Cost Management calls the transaction cost extensions for most transactions at the time of processing. The three exceptions are Average Cost Update transactions, in an average costing organization, a Common Issue to Project Work in Process transaction, in a project manufacturing costing organization, and Interorganization Transfer transactions.
You should ensure that the cost element by level costs is in MTL_CST_ACTUAL_COST_DETAILS according to your requirements.
When this extension is called, the system determines whether it has been implemented and returns a value accordingly. The return values are as follows:
1 - The extension has been used and costs have been reset by cost element and by level.
0 - The extension has not been used.
Other Sources
PL/SQL User's Guide and Reference
Oracle Bills of Material Technical Reference Manual, Release 12