f2364b41_S___Oracle_Fusion_Sales_11_1_3_t_Information_and_Applications_Criteria
[Supporting Features] Product has been developed to conform to this standard subject to the remarks on the right. The product was tested for: Complex data tables with multiple levels of table headings or other organization of data, use the ID, HEADERS, and AXIS attributes. [Criteria] 
1194.22(h) Markup shall be used to associate data cells and header cells for data tables that have two or more logical levels of row or column headers.
VPATS - Oracle Fusion Sales 11.1.3