Oracle Advanced Planning Suite allows planning calculations to be done separately from transaction processing to improve system performance. It can plan across multiple source systems simultaneously. The document provides instructions for implementing a distributed multi-node Oracle Advanced Planning Suite system with the source being an Oracle Applications 11i system and the destination being a separate Oracle 11i instance for planning. It involves patching both systems, setting up the source to collect data, setting up the destination to receive the data, and configuring the instances and organizations to share data between the systems for planning.