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The IGI_MHC_DEPRN_SUMMARY table in Oracle E-Business Suite (EBS) versions 12.1.1 and 12.2.2 is a critical data structure used within the Fixed Assets module to store summarized depreciation information for assets. This table plays a pivotal role in the calculation, tracking, and reporting of asset depreciation, ensuring compliance with accounting standards and facilitating financial analysis. Below is a detailed breakdown of its purpose, structure, and functionality within Oracle EBS. ### **Purpose and Functional Context** The IGI_MHC_DEPRN_SUMMARY table is part of the asset depreciation process, specifically designed to consolidate depreciation data for reporting and reconciliation purposes. It stores aggregated depreciation amounts by asset category, book, and period, enabling efficient retrieval of summarized data for financial statements, tax reporting, and audit trails. This table is particularly useful in multi-organization environments where consolidated depreciation reporting is required. ### **Key Columns and Data Structure** The table typically includes the following key columns, though the exact schema may vary based on customizations: 1. **ASSET_ID** – Unique identifier linking to the FA_ADDITIONS table, representing the depreciable asset. 2. **BOOK_TYPE_CODE** – References the depreciation book (e.g., corporate, tax) from FA_BOOKS. 3. **PERIOD_COUNTER** – Ties to the accounting period in FA_DEPRN_PERIODS. 4. **DEPRN_AMOUNT** – The calculated depreciation expense for the period. 5. **YTD_DEPRN** – Year-to-date depreciation total. 6. **DEPRN_RESERVE** – Accumulated depreciation reserve up to the period. 7. **BONUS_DEPRN_AMOUNT** – Optional column for bonus depreciation (common in tax books). 8. **ADJUSTMENT_AMOUNT** – Captures manual adjustments to depreciation. Additional columns may include TRANSACTION_HEADER_ID (links to FA_TRANSACTION_HEADERS) and DISTRIBUTION_ID (for cost center tracking). ### **Integration with Oracle EBS Modules** The table integrates with: - **General Ledger (GL):** Depreciation journal entries are posted via the FA_DEPRN_SUMMARY interface. - **Fixed Assets (FA):** Data is sourced from FA_DEPRN_DETAIL and aggregated here for reporting. - **Subledger Accounting (SLA):** Ensures compliance with accounting rules before GL posting. ### **Depreciation Process Flow** 1. **Calculation:** The Depreciation Engine processes asset data and writes detailed entries to FA_DEPRN_DETAIL. 2. **Summarization:** The IGI_MHC_DEPRN_SUMMARY table aggregates these entries by asset, book, and period. 3. **Reporting:** Tools like FSG (Financial Statement Generator) or custom reports leverage this table for P&L and balance sheet reporting. 4. **Adjustments:** Manual overrides (e.g., mass reclassifications) update this table via FA_ADJUSTMENTS. ### **Customizations and Extensions** In some implementations, the table may be extended with custom columns (e.g., PROJECT_ID for project accounting) or triggers to enforce business rules. It may also feed data to external systems via APIs or Oracle Business Intelligence (OBIEE). ### **Performance Considerations** Indexes on ASSET_ID, BOOK_TYPE_CODE, and PERIOD_COUNTER are critical for query performance, especially during month-end close. Partitioning by period is recommended for large datasets. ### **Conclusion** The IGI_MHC_DEPRN_SUMMARY table is a cornerstone of Oracle EBS Fixed Assets, enabling efficient depreciation management, audit compliance, and financial reporting. Its design reflects Oracle’s best practices for subledger summarization, though implementations may vary based on organizational requirements. Understanding its structure and integration points is essential for asset accountants, system administrators, and technical consultants working with Oracle EBS 12.1.1 or 12.2.2.