Oracle Financial Consolidation Hub User Manual page 52

consolidation entity includes a unique elimination entity and optionally a unique
controlling operating entity.
Elimination Entity
This entity holds entries and adjustments produced during the consolidation process. A
unique elimination entity is automatically created for each consolidation entity.
Example
In the following hierarchy, APAC and Subsidiaries is a consolidation entity. It has a
controlling entity, APAC HQ. The associated elimination entity is APAC Eliminations.
Japan is an operating entity.
6-2 Oracle Financial Consolidation Hub User's Guide
Note:
To create an elimination entity, create a consolidation entity and
specify the elimination entity's name during the creation process.