We have a requirement to validate the OOTB metric Item Based Purchases % available on Procurement - Spend subject area.
As per metric calculation sheet for Procurement, following is the formula : Filter(Count Distinct(Purchase Order Line ID) Using Is Purchase Order Matched Flag = 'Y' and Inventory Item ID > 0) / "Purchase Order Lines Count" * 100
We tried data validation using Procurement - Procure To Pay subject area on OTBI.
We count the Purchase Order Line ID using item number>0 to capture the Item based PO Line count.

We observe that the PO line count in OTBI is higher than that in FDI. There are no reject records during the ETL.

On analyzing further, we found some POs to be missing in Procurement Spend Subject area in FDI, even though it was a valid purchase order with Invoice match completed in Fusion. we are making a comparison without any period filter, so that is not a concern here.
Can you suggest what additional filter needs to be added on OTBI to match FDI numbers?