How to find the eligible INV transactions for IC invoicing

Once the transactions are Costed without any errors,

You can use the following script to find the eligible INV transactions for IC invoicing :
Provide &orgId
SELECT /*+ LEADING(MMT) INDEX(MMT MTL_MATERIAL_TRANSACTIONS_N24) USE_NL(OEL) USE_NL(HOI) */
/** sales order issue and rma receipt **/
mmt.transaction_id
, mmt.organization_id
, NVL(mmt.movement_id, 0)
, NVL(mmt.picking_line_id, 0)
, mmt.inventory_item_id
, mmt.transaction_uom
, TO_NUMBER(hoi.org_information3) /* ship org id */
, oel.org_id org_id /* sell org id */
, oel.org_id org_id /* order org id */
, 0 rae_flag /* Bug : 4391117 Indication that the record comes from RAE */
/* 'N' rae_flag Indication that the record comes from RAE */
, 0 /* Internal Order Flag */
FROM hr_organization_information hoi
, oe_order_lines_all oel
, mtl_material_transactions mmt
WHERE mmt.invoiced_flag = 'N'
AND mmt.costed_flag IS NULL
AND mmt.transaction_source_type_id IN(2, 12)
AND mmt.transaction_action_id IN(1, 27)
AND oel.line_id = mmt.trx_source_line_id
AND hoi.org_information3 = NVL(TO_CHAR(&orgId), hoi.org_information3)
AND hoi.organization_id = mmt.organization_id
AND hoi.org_information_context = 'Accounting Information'
AND NOT(mmt.movement_id IS NOT NULL
AND NOT EXISTS(SELECT NULL
FROM mtl_movement_statistics
WHERE movement_id = mmt.movement_id
AND customer_trx_line_id IS NOT NULL))
UNION ALL /** internal order **/
SELECT /*+ LEADING(MMT) INDEX(MMT MTL_MATERIAL_TRANSACTIONS_N24) USE_NL(HOIE) USE_NL(HOI) */
mmt.transaction_id
, mmt.organization_id
, NVL(mmt.movement_id, 0)
, NVL(mmt.picking_line_id, 0)
, mmt.inventory_item_id
, mmt.transaction_uom
, TO_NUMBER(hoi.org_information3) /* ship org id */
, TO_NUMBER(hoie.org_information3) org_id /* sell org id */
, TO_NUMBER(hoi.org_information3) /* order org id */
, 0 rae_flag /* Bug : 4391117 Indicator that the record comes from RAE */
/*, 'N' rae_flag Indicator that the record comes from RAE */
, 1 /* Internal Order flag */
FROM hr_organization_information hoi
, hr_organization_information hoie
, mtl_material_transactions mmt
WHERE fnd_profile.VALUE('INV_INTERCOMPANY_INVOICE_INTERNAL_ORDER') = 1 /* Yes */
AND mmt.invoiced_flag = 'N'
AND mmt.costed_flag IS NULL
AND mmt.transaction_source_type_id IN(8)
AND mmt.transaction_action_id IN(21)
AND hoi.org_information3 = NVL(TO_CHAR(&orgId), hoi.org_information3)
AND hoi.organization_id = mmt.organization_id
AND hoi.org_information_context = 'Accounting Information'
AND hoie.organization_id = mmt.transfer_organization_id

AND hoie.org_information_context = 'Accounting Information'

AND NOT(mmt.movement_id IS NOT NULL
AND NOT EXISTS(SELECT NULL
FROM mtl_movement_statistics
WHERE movement_id = mmt.movement_id
AND customer_trx_line_id IS NOT NULL))
UNION ALL /** Logical Intercompany Sales Issue for Shipping Flow **/
SELECT /*+ LEADING(MMT) INDEX(MMT MTL_MATERIAL_TRANSACTIONS_N24) USE_NL(HOI2) USE_NL(HOI) */
mmt.transaction_id
, mmt.organization_id
, NVL(mmt.movement_id, 0)
, NVL(mmt.picking_line_id, 0)
, mmt.inventory_item_id
, mmt.transaction_uom
, TO_NUMBER(hoi.org_information3) /* ship org id */
, TO_NUMBER(hoi2.org_information3) /* sell org id */
, oel.org_id org_id /* order org id */
, 0 rae_flag /* Bug : 4391117 Indicator that the record comes from RAE */
/*, 'N' rae_flag Indicator that the record comes from RAE */
, 0 /* Internal Order Flag */
FROM hr_organization_information hoi
, hr_organization_information hoi2
, oe_order_lines_all oel
, mtl_material_transactions mmt
, mtl_transaction_flow_headers mtfh
WHERE mmt.invoiced_flag = 'N'
AND mmt.costed_flag IS NULL
AND mmt.transaction_source_type_id = 13
AND mmt.transaction_action_id IN(9, 14) /* Logical Intercompany Sales Issue and Logical Intercompany Sales Return */
AND mmt.logical_trx_type_code IN(2, 5) /* Drop Ship Deliver and RMA SO Issue */
AND mmt.trx_flow_header_id = mtfh.header_id
AND mtfh.flow_type = 1
AND mtfh.new_accounting_flag = 'Y'
AND oel.line_id = mmt.trx_source_line_id
AND hoi.org_information3 = NVL(TO_CHAR(&orgId), hoi.org_information3)
AND hoi.organization_id = mmt.organization_id
AND hoi.org_information_context = 'Accounting Information'
AND hoi2.organization_id = mmt.transfer_organization_id
AND hoi2.org_information_context = 'Accounting Information'
AND NOT(mmt.movement_id IS NOT NULL
AND NOT EXISTS(SELECT NULL
FROM mtl_movement_statistics
WHERE movement_id = mmt.movement_id
AND customer_trx_line_id IS NOT NULL))
UNION ALL /** Logical Intercompany Sales Issue for Procuring Flow **/
SELECT /*+ LEADING(MMT) INDEX(MMT MTL_MATERIAL_TRANSACTIONS_N24) USE_NL(HOI2) USE_NL(HOI) */
mmt.transaction_id
, mmt.organization_id
, NVL(mmt.movement_id, 0)
, NVL(mmt.picking_line_id, 0)
, mmt.inventory_item_id
, mmt.transaction_uom
, TO_NUMBER(hoi.org_information3) /* procuring org id */
, TO_NUMBER(hoi2.org_information3) /* receiving org id */
, poh.org_id org_id /* purchase order org id */
, 0 rae_flag /* Bug : 4391117 Indicator that the record comes from RAE */
/*, 'N' rae_flag Indicator that the record comes from RAE */
, 0 /* Internal Order flag */
FROM hr_organization_information hoi
, hr_organization_information hoi2
, po_headers_all poh
, mtl_material_transactions mmt
, mtl_transaction_flow_headers mtfh
WHERE mmt.invoiced_flag = 'N'
AND mmt.costed_flag IS NULL
AND mmt.transaction_source_type_id = 13

AND mmt.transaction_action_id IN(9, 14) /* Logical Intercompany Sales Issue and Logical Intercompany Sales Return */
AND mmt.logical_trx_type_code IN(1, 3) /* Drop Ship Receipt and Global Procurement */
AND mmt.trx_flow_header_id = mtfh.header_id
AND mtfh.flow_type = 2
AND poh.po_header_id = mmt.transaction_source_id
AND hoi.org_information3 = NVL(TO_CHAR(&orgId), hoi.org_information3)
AND hoi.organization_id = mmt.organization_id
AND hoi.org_information_context = 'Accounting Information'
AND hoi2.organization_id = mmt.transfer_organization_id
AND hoi2.org_information_context = 'Accounting Information'
UNION ALL /** Global Procurement in RAE table **/
SELECT rae.accounting_event_id transaction_id
, rae.organization_id
, 0 /* movement id */
, rae.po_distribution_id /* picking line id */
, NVL(rae.inventory_item_id, 0)
, uom.uom_code
, rae.org_id /* procuring org id */
, rae.transfer_org_id /* receiving org id */
, pol.org_id /* purchase order org id */
, 1 rae_flag /* Bug : 4391117 Indicator that the record comes from RAE */
/*, 'Y' rae_flag Indicator that the record comes from RAE */
, 0 /* Internal Order flag */
FROM rcv_accounting_events rae
, mtl_units_of_measure uom
, po_lines_all pol
, mtl_transaction_flow_headers mtfh
WHERE rae.event_type_id IN(11, 12) /* Intercompany */
AND rae.po_line_id = pol.po_line_id
AND rae.transaction_unit_of_measure = uom.unit_of_measure
AND rae.trx_flow_header_id = mtfh.header_id
AND rae.invoiced_flag = 'N'
AND rae.org_id = &orgId
ORDER BY 7, 8, 1;