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Please see these docs.
Oracle iSetup User Guide
9774469 Isetup Operating Unit Transform And Load [ID 1289444.1]
Not Able to Transform Financials Operating Unit Level Setup Extract after Applying iSetup 11i AZ.H [ID 472700.1]
All 11.5.10CU2 Patches have been applied to the instance. We are able to extract and transform. In addition we followed user guide and instruction as per note 472700.1
Receivables Transaction Types are not loaded
Payables Options are not set
1. Selection Set
Selection Set Template - 'Financials Operating Unit Level Setup'
Can you confirm this is the only selection set required to create an extra OU?
2. Internal Environment
What is the availability of an Oracle Internal environment to showcase the copy-transform of a OU