The PRC: Create Accounting program is run for various process categories within Oracle Projects. This program is run to create accounting entries in Oracle Subledger Accounting for accounting events created by the generate accounting events processes.
After upgrading the RDBMS version to 126.96.36.199, PRC: Create Accounting performance issues were reported due to incorrect partition statistics at the index level for the following tables:
Have you recently upgraded your database to version 188.8.131.52? Do you plan to upgrade to 184.108.40.206 in the future?
The document below provides all of the needed details to help avoid this known issue:
Performance issues on SLA tables for 220.127.116.11 Database (Doc ID:1465689.1)