1. There is no SOB in R12 2.

1. There is no SOB in R12
2. Setups for inventory is not differnt in 11i/R12/fusion application.
3. The basics setps are

• Business group - Same all
•  Chart of account - Same all
•  Legal entity & PL - R12/Fusion applicatiion |  SOB & GRE/LE in 11i
•  OU - R12/I1i , BU - Fusion Application
•  Inventory - Same all
•  Sub inventory
•  Locator
•  Zones