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In Oracle, you define an inventory organization for each plant/warehouse you are setting up. These are called child orgs.
Each of these inventory orgs refer to one and only one parent org. It is called a master org.
One master org can have one or more children orgs. Typically, all transactions take place only in child orgs. No transactions happen in a master.
When you define an item, you have to define it in master org first and then assign to one or more child orgs.
The organizations are stored in a table called mtl_parameters.
Only for a master org record in the table, the master_organization_id is equal to organization_id. That is how you know which org is a child and who its master is.
Hope this answers your question.
your answer really helps!