The document discusses how to easily migrate to a new Chart of Accounts (COA) in an E-Business Suite system without affecting subsystems that use the COA. It describes using Oracle 11g features like Rules Manager and Expression Filter or Oracle Business Rules to define the business logic for validating COA codes as rules in the database or as a decision service. Rules are defined for the new COA structure and inserted into the Rules Manager table. A process_rules procedure validates COA codes by checking if they satisfy the rule conditions. Alternatively, a similar validation can be created as a decision service using Oracle Business Rules in JDeveloper and deployed as a web service.