In large implementations with large transaction base in GL, it is very common to get java.lang.OutOfMemoryError" errors in the Output Post Processor log of the Subledger Accounting program Account Analysis Report. This report produces the output in BI Publisher.

To resolve this, you need to implement the steps below
1. Navigate to XML Publisher Administrator responsibility

2. Click Administration->Configuration

The three values must be set as below

XML Publisher's XSLT processor set to True

Scalable feature of XSLT processor set to False

XSLT runtime optimization set to True

Now to avoid "java.lang.OutOfMemoryError: Java heap space" in the Output Post Processor's log associated to the Subledger Accounting Program, set the size
update
FND_CP_SERVICES
set
DEVELOPER_PARAMETERS = 'J:oracle.apps.fnd.cp.gsf.GSMServiceController:-mx5120m'
where SERVICE_ID =
      (select MANAGER_TYPE
         from FND_CONCURRENT_QUEUES
        where CONCURRENT_QUEUE_NAME = 'FNDCPOPP');
COMMIT ;


The default config in the service table is
select service_handle, DEVELOPER_PARAMETERS, SERVICE_ID
 from FND_CP_SERVICES
where DEVELOPER_PARAMETERS is not null

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