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Intercompany Functions for

the Enterprise
and Oracles New
Intercompany Functionality
11.5.9 and 11.5.10
Internal Sales Orders
Hans Kolbe, Celantra Systems Inc.

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Goal of this Session:
Help Oracle Users and Managers to achieve a
basic understanding of the scope, issues,
objectives for enterprise wide intercompany
functions and the main intercompany tools
within Oracle applications.
Our detail training focus will be on internal
sales orders and the resulting intercompany
invoices.

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Structure of the Session
1. Overview of Intercompany
Challenges and Oracle Functionality
2. New Accounting for Internal
Orders and IC Invoices
3. Process Steps
4. Setups

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About Us:
Celantra Systems provides international program management services with
a strong focus on multi-org, inter-company, and global compliance and
implementation issues. Celantra Systems also offers specialized software
tools to augment application functionality in global implementations.
Celantras consulting and technical services can add valuable impact in the
integration of Oracle Apps with boundary systems such as SAP, People
Soft, trade and customs compliance systems and others. Former and current
clients include Xerox, Tektronix, British Telecom, Assa Abloy, Yahoo,
Texas Instruments, PPG, Dionex and others.

Hans Kolbe has managed and advised software implementation projects for
over 15, global projects for over 8 years. His extensive knowledge on
Oracle applications is combined with a formal background as a German
attorney, trained in international and comparative law.

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Intercompany Transactions

Overview

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IC Transactions are a Core Part of
Our Business
I. Oracle application users operate in a multi-entity environment within their
corporate enterprise. Intercompany relationships and transactions are
core functions of those enterprises. Only through IC transactions can the
organization contribute its resources efficiently.

II. Correct processing of IC transactions is required for internal and external


compliance and reporting.

III. Intercompany transactions always need to be addressed from at least two


perspectives:
a) Generating correct transactions for each entity and
b) Eliminating the intercompany transactions for enterprise consolidations.

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What are these multiple entities?
We need to differentiate between
Legal entities, i.e. separate legal establishments and
Operational entities. These are operationally separated.

Operational Entities may be complex: Multiple operational entities


may reside within one legal entity. However, one operational
entity may also cross both legal and country boundaries and
extend to corresponding parts of other legal entities.

Both of these entity types have reporting and audit requirements.

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Common Types of Legal Entities
Specialized Entities in particular lines of business or operations, such as
service providers, treasury and currency trading entities, billing
intermediaries, or leasing, selling, manufacturing, purchasing, payroll
entities,
Acquisitions either in the process of being merged into existing
entities or staying separately for management, financial or legal reasons
or future divesture,
Non-Operational Companies: Holding entities, entities owning
intellectual property rights or real-estate, entities owning high-risk
equipment (vehicles in operation, mining equipment etc.).
Associated Entities partly owned by the enterprise.

All of these entities may operate in one and the same country.
In the multi-national environment we need to add Foreign subsidiaries and
Foreign Branches registered in other jurisdictions in any of the
categories.

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Operational Entities

Business Groups, Divisions or Product Lines. These entities regularly


have at least internal trial balance reporting requirements, sometimes
these apply externally also. They often cross legal entity and country
boundaries.

Shared Service Organizations providing back office processing,


collections, logistics operations, IT support etc. These entities have at
least budget and performance reporting requirements. They also often
cross legal entity and country boundaries.

Cost Centers with budget and performance reporting requirements.


Regularly they are limited to one country and legal entity.

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Examples from Industries
In the telecommunications industry, most of the countries stipulate
mandatory domestic company partnership.
Most of the steel and aluminum companies in Asia sell their entire
output to another marketing company.
Automobile industries are increasingly centralizing their sourcing
activities globally to leverage their combined volumes for a better
price from their suppliers.
Trading companies are setup in tax haven nations to take advantage of
bilateral and multi-lateral trade agreements to minimize the tax.
Shared centers for AR Collections or AP invoice processing across
15-20 companies with one bank account owned by treasury, while
Sales and Order Management are managed independently by each
company.
Shared specialized technical support centers servicing products across
many entities

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Matching up Legal and Operational
Entities for IC Transactions
Legal IC Transactions: Processes involving more than one legal entity
require legal IC transactions. When goods or services are
provided from one to the other invoices are needed. These may
be taxable under VAT, sales tax or other tax regimes. In addition,
the pricing of these transactions is controlled as Transfer
Pricing. IC documents may be required for each transaction or
be summarized periodically.

Operational IC Transactions: Processes involving more than one


operational entity. Business structure often imposes rules on
cross-charging, inter-divisional markups and other parameters.

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Oracle Multi-Org Concepts and terms
very quickly

Business Group Employees, Approvals


Set of Books - GL
Balancing Segment - GL
Legal Entity few functionality
Operating Unit most sub-ledgers (AR, OM, AP, PO, PA, CM,
OPM)
Inventory Org INV, WIP, part of PO

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Oracles IC functionality designed for
matching Legal and Operational Entities
Operating Unit Driven IC Functionality: Oracles Operating Unit is designed to
hold an operational entity and its transactions separate from others OUs.
Oracles key IC functionality works around this structure, OM, INV, PA , AR,
AP functions.

Balancing Segment Driven IC Functionality: The GL Balancing Segment is


designed to hold an entitys financial information. With its automatic
balancing of IC journals Oracles GL module provides IC functions
independently from the OU concept. Oracles GIS functions extends these
functions and supports automatic IC GL journals, cross-SOB and even cross-
instance. The relationship and entries between Sender and Receiver can be
defined based on the Balancing and IC Segment relationship.

All is fine if the operational entity is contained within one external legal entity and
one balancing segment corresponds to one OU. In other cases careful
investigation and discussion is needed in order to best accommodate the
business priorities.
For more information, discussions, and sample solutions please join the Multi-
National Interest Group of the OAUG.

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However, integrated IC functionality has
not come through yet
Functionality is dispersed and not yet integrated:
Product related IC transactions are the most developed (Customer
drop-ship since Version 10.7). Missing many elements of
operational flexibility. OPM (Process Manufacturing not
included)
GL Global Intercompany System provides facilities for GL
intercompany journals with automated off-sets and predefined
accounting. Missing sub-ledger integration and connection to IC
pricing models as well as formal invoice transactions.
PA has its own IC transactions model
Global Accounting Engine (with Dual Posting) is not integrated
with intercompany transactions
Fixed Asset transfers in separate model (some integration with
OM and INV is planned)

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Supported Business Processes
Product related

Supported Transactions flows: (from Oracle White Paper)


External Drop-Ship: (released in 11.5.3)
Internal Drop-Ship: (older functionality 10.7):
Internal Fulfillment: released in 11.5.9
External Drop-Ship: (released in 11.5.3)
Central Procurement (11.5.10)

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Internal Drop-Ship
Customer
Bill-to Ship-to

Sale and Invoice Shipment

Entity A Entity B
Selling Entity Shipping Entity
IC Invoice
INV-Org A INV-Org B

OM: Book Sales Order - Reserve OM: Pick Release, Ship-Confirm,


with Ship-From Inv Interface, Costing
Warehouse of Inv Org B AR: Create IC Invoice To Entity A
AR: Trade Invoice To Customer

AP: Create IC AP Invoice from


Entity B

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Internal Fulfillment
Customer

Bill-to Ship-to

Sale and Invoice not directly


related

Entity A Entity B
Shipment and IC
Shipping Entity
Selling Entity Invoicing
INV-Org B
INV-Org A

PO: Internal Requisition OM: Import Internal Sales Order


PO: Create Internal Order OM: Reserve, Pick Release, Ship-
Confirm, Inv Interface, Costing
AP: Create IC AP Invoice from AR: Create IC Invoice To Entity A
Entity B

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External Drop-Ship
Customer
Shipment Vendor
Bill-to Ship-to
of Entity B
Sale and Invoice
Purchase Order, AP
Invoice

Entity A Entity B
Selling Entity Shipping Entity
IC Invoice
INV-Org A INV-Org B

OM: Book/Reserve to Vendor Site of Entity B PO: Import Requisition, Create PO

AR: Trade Invoice To Customer PO: Supplier Ship - Receipt of PO


INV: Create Logical Transactions in A and B
AP: Create IC AP Invoice from Entity B (Sales Order Issue and IC Receipts)
and Costing
AR: Create IC Invoice To Entity A

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Client Scenarios - Business Processes
Product only

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Product Related Business Process
Issues and Challenges
Not supported transaction flows: (from Oracle White Paper)
Internal Drop-Ship to an internal organization
Non-Shippable Items
Non-Invoiced Items
Internal Fulfillment returns
Global Procurement with shop floor destinations and transfer pricing
Consigned inventory for Global Procurement flows
Retroactive pricing in Global Procurement
Advanced Sales functionality between operating units
(From my own experience)
No COGS accounting on internal drop-ship
Internal requisitions and fulfillment Sales Order documents show incorrect transfer
price
Transfer pricing setups are rigid
On internal fulfillments the COGS at receiving org need to be manually adjusted
No ship-to driven tax functionality

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Break Discussion

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Internal Sales Order Intercompany
Invoicing

Oracles version 11.5.9 Patch Set H provides functionality


to automate intercompany invoicing for internal sales
order shipments. Previously Internal Sales Order
shipments only generate accounting entries to balance
sheet account (IC Receivable, IC Payable). No COGS
or IC Revenue accounting was provided. Also invoices
needed to be made manually on both sending and
receiving side and reconciled.

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Release 11.5.9 Patch Set H
Two new enhancements to Oracle Inventorys Intercompany Invoicing
functionality were released as part of patch set H features. The
new features are :
1. Invoicing Internal Orders - Type In-Transit Shipments - as a part of
Intercompany invoicing.
2. Using Advance Pricing (QP) setup and Engine to derive invoice
price
for items to generate Intercompany Invoices.

Before patch set H of inventory, inter-company invoices were created


for internal drop-ship scenarios only. Now users can set up a
profile options and systems configuration to create inter company
invoices for Internal Orders also.

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Internal Fulfillment (Order)
Intercompany Invoicing

- New Accounting
- Transaction Steps
- Elements of Setup

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New Accounting

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The New Transfer Price Accounting
Internal sales order shipments generate accounting on both sides the
shipping and the receiving entity. The accounting can be configured to
accommodate different INCO terms, such as in-transit owned by shipped
or receiver.

In addition, the intercompany transfer markup can be accounted


separately on the receiving side (Profit in Inventory). The shipment
accounting is done through the INV: COGS and OM: COGS workflows,
the invoicing accounting through the auto-invoice parameters.

The Intercompany AR Invoice will generate the IC Receivable debit and


IC Revenue credit entries.

The Intercompany AP Invoice will generate the IC Payable Credit and


debits to AP accrual and freight accounts.

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Profile Options
CST: Transfer Price Option - Site Level Only
Options:
Yes, Price as Incoming Cost = complete IC price will be directly applied
against cost base in receiving org, either as Purchase Price Variance (if
Standard Cost) or updating the average cost.
Yes, Price not as Incoming Cost = the intercompany markup will be booked
to the new profit-in-inventory account on the receiving side
No = old accounting continues
CST: Intercompany Invoicing for internal orders site level: YES/No (user
option does not work?)
CST: Advanced Pricing for internal orders - Site Level, (Does user option
work?)

Other important options:


Tax: Invoice Freight as Revenue
Tax: Inventory Item for Freight

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The Accounts

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Process Steps

- Rec. Org: Internal Requisition


- Ship Org: Process Sales Order
- Ship Org: Shipping
- Ship Org: Intercompany AR
- Rec. Org: Intercompany AP Invoices

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Detail Process Steps
Receiving org - Internal Requisition:
- Enter Requisition, Approve: Will show cost of shipping
org as informational price of requisition, not IC price
Receiving org Create Internal Orders (request)

Shipping Org:
- Import Sales Order parameter by requisition (menu
option) price is informational only, not IC price.
- Reserve sales order and pick release (after other required
steps)
- Ship-Confirm (add freight if needed)
- Run Costing Manager
Shipping Org:
- Create intercompany AR Invoices (request)
- Run Auto-Invoice (request source: internal)
Receiving Org:
- Create intercompany AP Invoices (request)
- Payables Invoice Import (request)

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The Scenario: German Distributor (EUR)
orders from Swiss Factory (CHF)

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Receiving OU: Internal Requisition
enter and save

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Internal Requisition Approval

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Internal Requisition: Create Internal Orders,
Reports, Run; View Log (no output)

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Shipping OU: Import Sales Orders

Select Source: Internal; Requisition No.


can be entered in Order Reference.
Otherwise all internal sources will be
imported

Menu path: OM, Order Management, Orders/Return, Import Orders, Import Request

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Shipping OU: Confirm import - View Output

Order Import output


is confusing

Child Import Child


Request gives detail
message with
reference to
Requisition No.
separate Child
request for each
requisition

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Shipping OU: View and Process Sales Orders

Find Sales Order by


Requisition Number

Internal Sales
Orders are
immediately
booked, not
entered status

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Shipping OU: Order Header

Requisition Number in Order


Source Reference on Other
tab from Order Header

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Shipping OU: Order Line

Sales Order Price is NOT from price list, but cost of shipping org without transfer credit. ISSUE
for documents and reports!
Puzzler: Price is: 0.50576 per unit; on Requisition it was 0.32568
Hint: The price is shown in CHF, the functional currency of shipping organization versus while the
receiving organization has a functional currency of EUR.

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Shipping OU: Order Line

Tax Code shown here defaults from Internal Customer Ship-to Site; it will not be used for IC
Invoicing; only Bill-to Site tax will be used. Watch out when printing documents!

Order Quantities cannot be


changed, lines can not be split
various other restrictions
remain.

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Pick Release, Ship-Confirm

Menu path: INV, Transactions, Material Transactions, Distributions

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Create Intercompany AR Invoices

Menu path: AR, Requests, Create Intercompany AR Invoices, View Log


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The IC AR Invoice Interface
Create Intercompany AR Invoices (after ship-confirm):
Revenue and Freight Line are created

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The IC AR Invoice
After Run Master Auto-Invoice Program: Invoice is created

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The IC AR Invoice Lines

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Create Intercompany AP invoices,
Then Payables Invoice Import

From Receiving Organization, AP, Other, Requests


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The IC AP Invoice
Lines

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Break Discussion

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Setup Elements
- Profile Options and New Accounting
Options
- Intercompany Relationships
- Customers and Vendors, Addresses
- Organizations and Locations
- Price List
- Sources and Transaction Types
- Item Setup
- Currency Setups
- Accounting Setups
- Security Rules

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Internal Order Intercompany Detail Setup Check List
Profile Options:
- CST: Transfer Price Option - Site Level Incoming Price, No/Yes
- Intercompany Invoicing for internal orders YES
- Advanced Pricing for internal orders??
Shipping Network
- Define Profit in inventory account, AP accrual account
Intercompany Relationships:
- Check Customer/Vendor Header and Site
- Check Customer Locations
Inventory Organization and Location: Check Location record is internal
AR Setup: AR Intercompany Transaction Type
IC Customer and Vendor Setup
- Check header and site, accounting setups on Bill-to Site
- Check Customer locations, Check Price List (OM Tab) on ship to and Bill to
- Setup bill-to and ship-to customer site for Receiving Entity within Receiving OU
Price List: check item is on list, Check pricing precedence is not duplicated
Item Setup: Check item parameters for internal requisitions and orders
Responsibility Access: Costing Processor needs have rights across both organizations
and balancing segments.

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Setup Steps Shipping Network

If Direct then no IC
invoicing

Not Used when IC Invoicing, IC


Price List instead

Not Used when IC Invoicing,


IC Invoice Revenue instead
Not Used when IC Invoicing,
OM: COGS workflow instead
Same Usage
Used as IC AP Accrual

Same Usage
(wrong account
entered) New Account for Transfer Pricing
Option = YES, Used on Receiving Org

Menu path: INV, Setup, Organizations, Shipping Network


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Setup Steps Intercompany Relationship

This is a customer location, not


inventory or shipping location

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Inventory Org with Location - Shipping Org:

This is the inventory and


shipping location

The Location Record is critical: Internal


Site enabled, Inventory Org link entered

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Inventory Org with Location - Receiving Org:

This is the inventory and


receiving location

The Location Record is critical: Internal


Site enabled, Inventory Org link entered

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Item Setup in Shipping Org:

Internal Ordered and Internal


Order Enabled checked

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Item Setup in Receiving Org:

Internal Ordered and Internal


Order Enabled checked

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Shipping OU:
Internal Customer and Sites - Addresses
Same Customer No.
from IC Relationship

Customer Bill-to Site Location matches


with Intercompany Relationship Setup

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Shipping OU: Internal Customer, Bill-to Address,
Accounting Tab

Intercompany Receivable and


Revenue accounts, with IC
Segment value
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Shipping OU: Internal Customer Ship-to Site,
Detail Tab, Locations
This is the customer location,
not inventory location

This is the shipping location connected to the receiving site


inventory organization. Must be filled in on internal section

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Shipping OU: Internal Customer Ship-to Site,
Order Management Tab, Price List

Warehouse is default ship-from


This Price List is used for IC Invoicing warehouse in shipping organization

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Receiving OU:
Internal Customer and Sites - Addresses

Same Customer No.


from IC Relationship

NOTE: We have to create customer bill-to and ship-to sites for the receiving entity within
the receiving operating unit. It must be tied to the inventory location and inventory
organization. This bill-to and ship-to site is used for the processing of the internal order

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Receiving OU:
Internal Customer Ship-to Site

This is the shipping location connected to the receiving site


inventory organization. Must be filled in on internal section

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Receiving OU:
Internal Customer Ship-to Site, OM Tab

This Price List is used for Internal Sales


Order Processing

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Receiving OU:
Internal Vendor Site

Shipping Network Location=Shipping


Accounting Tab for IC liability account Inventory Org

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Issues and Action Items - Internal Order Intercompany -
- Profile Option CST: Transfer Price should be set for entity to entity pair. If different
intercompany policies current setting is impractical
- Sales Order Price is not IC Price: needs customization of external documents,
- Ship-to Address is not printed on invoice: needs customization of external
documents,
- Duplicate IC Invoices for old internal shipments resolved (needs patch)
- Tax functionality: only based on Bill-to account; no ship-to account available.
Needs review. May be sufficient.
- Accounting Definition: Profit-In-Inventory account needed, IC COGS accounts
(changes in workflow?); (client extension).
- Freight on IC Invoices: Tar outstanding with development Resolved. User needs
to manually unfreeze pricing on each internal sales order and set to partial
calculate.
- Accounting IC AP Invoice: Accrual debit cannot be configured to match shipping
network detail (IC Relationship).
- Implementation: only big bang with site wide profile option. Can we continue half-
manual internal sales order invoicing? IC invoicing for internal sales orders needs to
be switched globally. However, the invoices are selectively generated by shipping
organization. Therefore specific shipping organizations do not need to participate.
However the shipment accounting will change for all organization across the Oracle
instance.
- Client extensions can be made to Costing workflows: Appendix C in Costing
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Alternative Step-by-Step Implementation

1. CST: Transfer Price Option, No: will leave old accounting with balancing
sheet accrual entries. Set at Site Level, i.e. for all entities.
2. INV Intercompany invoicing for internal orders = YES at User Level.
3. Automatic IC Invoicing from Price List can be activated where needed.
Manual invoices can continue where desired.
4. Additional restriction is possible by leaving IC relationship blank. Then
no IC invoices are generated.
5. Automatic IC AR and AP invoice works with accounting from Shipping
Network mapping IC AR account and Transfer Credit account to
COGS.
6. Incoming markup can be booked either to PPV account or matched up
with Material overhead account on receiving side.

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Shipping Network Setup for IC Invoicing without
Transfer Pricing (Receivable + Transfer Credit=COGS)

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Example Alternative Distribution

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Thank you !

Hans Kolbe, Celantra Systems


hanskolbe@celantrasystem.com
+ 1 (415) 730 - 1131

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