[Home] [Help]
87: -- depreciate to this new basis amount even if it is greater than the asset's
88: -- cost. This brings up an important point with regard to the code. The
89: -- Polish asset's adjusted_cost and adjusted_recoverable cost that it uses
90: -- to determine the depreciation basis are the ones in fa_books. Instead, I
91: -- currently use polish_deprn_basis in fa_books_summary for adjusted_cost and
92: -- polish_adj_rec_cost in fa_books_summary for adjusted_recoverable_cost.
93: -- The reason for this is that I treat the values in fa_books as the baseline.
94: -- For example, when the user changes the cost from 20,000 to 12,000, the
95: -- value of adjusted_cost and adjusted_recoverable_cost are both 12,000 in
88: -- cost. This brings up an important point with regard to the code. The
89: -- Polish asset's adjusted_cost and adjusted_recoverable cost that it uses
90: -- to determine the depreciation basis are the ones in fa_books. Instead, I
91: -- currently use polish_deprn_basis in fa_books_summary for adjusted_cost and
92: -- polish_adj_rec_cost in fa_books_summary for adjusted_recoverable_cost.
93: -- The reason for this is that I treat the values in fa_books as the baseline.
94: -- For example, when the user changes the cost from 20,000 to 12,000, the
95: -- value of adjusted_cost and adjusted_recoverable_cost are both 12,000 in
96: -- fa_books. However, since we need to run negative adjustments through a
191: -- only need to be calculated at the end of the year, and at times
192: -- when a transaction occurs. However, I calculate the switch
193: -- during every period regardless. Theoretically, in the middle of a
194: -- year w/ no transactions, I could take a look at the switch_code in
195: -- fa_books_summary, and just use that for the current period. If
196: -- performance improvements need to be made, that can be one of the
197: -- first places to look. One of the reasons that I didn't do this
198: -- was that I wanted to make the code as generic as possible. That is,
199: -- when transactions occur, you do need to do the switch mid-year on
198: -- was that I wanted to make the code as generic as possible. That is,
199: -- when transactions occur, you do need to do the switch mid-year on
200: -- occasion. When backdated adjustments happen, you might need to do
201: -- this over a range of periods, and here the switch_code in
202: -- fa_books_summary may not give you the value that you are looking
203: -- for anymore since that was the switch value at the time of that
204: -- period, but now that the backdated adjustment has occurred, it's
205: -- obsolete. To try to avoid these complexities, I just do the
206: -- switch all the time even though there are performance drawbacks.
555: select polish_deprn_basis,
556: polish_adj_rec_cost
557: into l_prev_year_adjusted_cost,
558: l_prev_year_adj_rec_cost
559: from fa_books_summary_mrc_v
560: where book_type_code = p_Book_Type_Code
561: and asset_id = p_Asset_Id
562: and period_counter = l_prev_year_period_counter;
563:
657: select polish_deprn_basis,
658: polish_adj_rec_cost
659: into l_prev_year_adjusted_cost,
660: l_prev_year_adj_rec_cost
661: from fa_books_summary
662: where book_type_code = p_Book_Type_Code
663: and asset_id = p_Asset_Id
664: and period_counter = l_prev_year_period_counter;
665:
1383: select polish_deprn_basis,
1384: polish_adj_rec_cost
1385: into x_prev_basis,
1386: x_prev_adj_rec_cost
1387: from fa_books_summary_mrc_v
1388: where book_type_code = p_Book_Type_Code
1389: and asset_id = p_Asset_Id
1390: and period_counter = x_bef_trxn_period_counter;
1391:
1471: select polish_deprn_basis,
1472: polish_adj_rec_cost
1473: into x_prev_basis,
1474: x_prev_adj_rec_cost
1475: from fa_books_summary
1476: where book_type_code = p_Book_Type_Code
1477: and asset_id = p_Asset_Id
1478: and period_counter = x_bef_trxn_period_counter;
1479:
1631: select polish_deprn_basis,
1632: polish_adj_rec_cost
1633: into x_prev_basis,
1634: x_prev_adj_rec_cost
1635: from fa_books_summary_mrc_v
1636: where book_type_code = p_Book_Type_Code
1637: and asset_id = p_Asset_Id
1638: and period_counter = x_bef_trxn_period_counter;
1639:
1713: select polish_deprn_basis,
1714: polish_adj_rec_cost
1715: into x_prev_basis,
1716: x_prev_adj_rec_cost
1717: from fa_books_summary
1718: where book_type_code = p_Book_Type_Code
1719: and asset_id = p_Asset_Id
1720: and period_counter = x_bef_trxn_period_counter;
1721:
1946: begin
1947:
1948: select nvl(switch_code, 'XX')
1949: into x_switch_code
1950: from fa_books_summary_mrc_v
1951: where book_type_code = p_book_type_code
1952: and asset_id = p_asset_id
1953: and period_counter = p_period_counter;
1954: exception
1959:
1960: begin
1961: select nvl(switch_code, 'XX')
1962: into x_switch_code
1963: from fa_books_summary
1964: where book_type_code = p_book_type_code
1965: and asset_id = p_asset_id
1966: and period_counter = p_period_counter;
1967: exception
1977:
1978: begin
1979: select nvl(switch_code, 'XX')
1980: into l_prev_switch_code
1981: from fa_books_summary_mrc_v
1982: where book_type_code = p_book_type_code
1983: and asset_id = p_asset_id
1984: and period_counter = p_period_counter - 1;
1985: exception
1990:
1991: begin
1992: select nvl(switch_code, 'XX')
1993: into l_prev_switch_code
1994: from fa_books_summary
1995: where book_type_code = p_book_type_code
1996: and asset_id = p_asset_id
1997: and period_counter = p_period_counter - 1;
1998: exception