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How do you Validate Data in Inventory Receipts Subject Area

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We have a requirement to validate the Receipt Line Count metric on SCM - Inventory Receipts Subject Area of FDI against OTBI. As we do not have a pre-built data validation for this Subject Area, We wanted to understand a way to create a validation report on OTBI for this.
As per the Metric Calculation logic provided by Oracle, the above metric is calculated as Count Distinct(Shipment Line Id).
Which Subject Area in OTBI should be used to validate this data?
We have tried creating a report using Receiving - receipts subject area in OTBI, but the count seen in OTBI is quite high compared to FDI (without any filters applied).
Please suggest on this.

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