The document discusses new features in Oracle R12 related to multi-organization access control (MOAC), payables, and payments. MOAC allows accessing multiple operating units within an application and is configured through operating units, security profiles, and profile options. Payables features include sub-ledger accounting tables, new supplier tables, invoice lines, and e-business tax. Payment features cover payment administration, formats, payment process profiles, banks, bank accounts, and the payment manager for processing payments.