What is MOAC in R12

MOAC (Multi Org Access Control):

MOAC is a feature used to access the data of multiple organizations or multiple operating units from a single responsibility.
Data security is maintained using security profiles that determine the data access privileges associated to responsibilities granted to a user.
Because of this you can perform multiple tasks across operating units without changing responsibilities, Users are no longer required to switch applications responsibilities when processing transactions for multiple operating units.
MOAC are of two types:
Local
Global
Using Local MOAC we can access the data of multiple operating units from the single responsibility of the same business group.
Using Global MOAC we can access the data of multiple operating units from the single responsibility of one or more business groups.
Advantages of MOAC:
MOAC is used to maintain and access bank accounts for multiple operating units.
To secure Inter and Intra company.
Multi-Org Access Control feature allows you to enter, process data and generate reports from a single responsibility.
To process the payment of one or more operating units using oracle payments (At a single time we can process the payment for one or more operating units)
To maintain the data of customer and supplier for one or more operating units. Supplier or customer is visible across business group but supplier/customer site is specific to the operating unit, so multiple accesses to different operating units is required.
For reporting purpose.