R11->R12 On-Demand Upgrade of E-Business Transactions? note:810443.1
" Transactional Data: During the upgrade, you specify what range of transactions that you wish to have data upgraded. You can limit this initially and then run the "On Demand Upgrade" process to upgrade your tax transactions. Please note that some reports will not include transactions that have not been upgraded. In most cases adjustments or credits issued to non-upgraded transactions will call an "on the fly" upgrade code line that will upgrade the records as needed."