Search Results fa_category_book_defaults




Overview
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Overview

The FA_CATEGORY_BOOK_DEFAULTS table is a core configuration table within the Oracle E-Business Suite Fixed Assets module (OFA). It serves as the master repository for defining default depreciation rules that are automatically applied to assets. These defaults are established based on a specific combination of an asset category, a depreciation book, and a date placed in service (DPIS) range. When an asset is added to the system, the application references this table to populate key depreciation parameters, ensuring consistency and reducing manual data entry. Its role is pivotal in enforcing standardized accounting policies across asset acquisitions.

Key Information Stored

The table's structure centers on its composite primary key, which uniquely identifies a default rule set: CATEGORY_ID, BOOK_TYPE_CODE, and START_DPIS. The START_DPIS column defines the beginning of the effective date range for the rule. Critical depreciation rule columns include DEPRN_METHOD, LIFE_IN_MONTHS, and PRORATE_CONVENTION_CODE, which define the calculation logic. Additional columns support advanced configurations, such as GROUP_ASSET_ID for group asset membership, CEILING_NAME for depreciation ceilings, PRICE_INDEX_NAME for revaluation, and STL_METHOD_CODE with STL_LIFE_IN_MONTHS for short tax life calculations. The table's integrity is maintained through foreign key relationships to numerous reference tables.

Common Use Cases and Queries

A primary use case is the analysis and maintenance of depreciation rules during system setup or audit. Administrators often query this table to verify or report on the default rules governing asset categories. A typical query retrieves all defaults for a specific book and category to review the DPIS-based rule progression.

  • Sample Query: SELECT fcb.book_type_code, fc.segment1 category, fcb.start_dpis, fm.method_code, fcb.life_in_months, fcvt.convention_code FROM fa_category_book_defaults fcb, fa_categories_b fc, fa_methods fm, fa_convention_types fcvt WHERE fcb.category_id = fc.category_id AND fcb.deprn_method = fm.method_id AND fcb.prorate_convention_code = fcvt.convention_type_id AND fcb.book_type_code = 'CORPORATE' ORDER BY fc.segment1, fcb.start_dpis;
  • Reporting Use Case: Generating a summary report of all default depreciation methods and lives by asset category for a given corporate book, which is essential for compliance and policy documentation.

Related Objects

FA_CATEGORY_BOOK_DEFAULTS is centrally linked to the Fixed Assets schema. It has direct foreign key dependencies to several fundamental reference tables, including FA_CATEGORIES_B (asset categories), FA_BOOK_CONTROLS (depreciation books), FA_METHODS (depreciation methods), and FA_CONVENTION_TYPES (prorate conventions). It also references FA_ADDITIONS_B via GROUP_ASSET_ID, FA_CEILING_TYPES, FA_PRICE_INDEXES, and again FA_METHODS for short tax life rules. This web of relationships underscores its role as a critical junction point between asset classification (category), financial ledger (book), and the detailed rules governing asset cost recovery over time.