Search Results fa_deferred_deprn

Overview

FA_DEFERRED_DEPRN is a table in the Oracle Assets (OFA) product module of Oracle E-Business Suite, owned by the FA schema. It stores deferred depreciation calculated for each distribution line, supporting the accounting treatment of assets whose depreciation expense is recognized in a period later than the period in which it was calculated. This situation commonly arises in tax books where depreciation conventions, placed-in-service timing, or allocation adjustments cause expense and reserve amounts to be deferred across distribution lines and tax-to-corporate book relationships.

The table operates primarily as a transactional bridge between asset distribution records and the General Ledger journal entries that ultimately carry deferred amounts. Because it associates corporate and tax book types, depreciation periods, asset distributions, code combinations, and journal line references, it functions as a link entity. Mined from its foreign key structure, the heuristic Data Vault classification is link, suggesting a modeling approach that connects hubs representing assets, books, distribution lines, and GL journal entries. Each row carries descriptive and monetary measures, so satellite-style attributes would typically be split into a separate structure in a Data Vault design.

Key Information Stored

The table contains 14 documented columns. The primary key is FA_DEFERRED_DEPRN_PK, defined on the combination of TAX_BOOK_TYPE_CODE and EXPENSE_JE_LINE_NUM. A unique index, FA_DEFERRED_DEPRN_UK1, further enforces uniqueness across CORP_BOOK_TYPE_CODE, TAX_BOOK_TYPE_CODE, and RESERVE_JE_LINE_NUM. These definitions establish the business key candidates that identify a deferred depreciation record in context.

Key columns include:

CORP_BOOK_TYPE_CODE and TAX_BOOK_TYPE_CODE — identify the corporate and tax depreciation books involved in the deferral relationship.
ASSET_ID — references the asset in FA_ADDITIONS_B.
DISTRIBUTION_ID — references the originating distribution line in FA_DISTRIBUTION_HISTORY.
DEFERRED_DEPRN_EXPENSE_AMOUNT and DEFERRED_DEPRN_RESERVE_AMOUNT — the monetary measures representing expense and reserve depreciation deferred for the line.
DEFERRED_DEPRN_EXPENSE_CCID and DEFERRED_DEPRN_RESERVE_CCID — the GL code combinations for expense and reserve postings.
CORP_PERIOD_COUNTER and TAX_PERIOD_COUNTER — period identifiers linking to FA_DEPRN_PERIODS for the corporate and tax books.
JE_HEADER_ID, EXPENSE_JE_LINE_NUM, and RESERVE_JE_LINE_NUM — connect the deferred amounts to specific GL journal headers and lines.
EVENT_ID — identifies the business event or accounting event associated with the deferral.

Common Use Cases and Queries

Typical uses include reconciling deferred depreciation between tax and corporate books, tracing deferred amounts back to originating asset distributions, and validating GL journal postings for deferred expense and reserve. A common query pattern joins to FA_ADDITIONS_B for asset detail, FA_DISTRIBUTION_HISTORY for distribution context, and GL_JE_LINES for posted amounts:

Reporting deferred depreciation by asset, book, and period for a given ledger.
Reconciling the sum of DEFERRED_DEPRN_EXPENSE_AMOUNT and DEFERRED_DEPRN_RESERVE_AMOUNT against GL balances by code combination.
Auditing journal entries by joining JE_HEADER_ID to GL_JE_HEADERS and GL_JE_LINES to verify that expense and reserve line numbers exist as expected.
Identifying deferrals awaiting accounting by filtering on EVENT_ID or missing journal references.

Related Objects

The most significant related objects, based on documented foreign key relationships, include:

FA_BOOK_CONTROLS — joined via CORP_BOOK_TYPE_CODE and TAX_BOOK_TYPE_CODE; defines book setup.
FA_DEPRN_PERIODS — joined via CORP_BOOK_TYPE_CODE/CORP_PERIOD_COUNTER and TAX_BOOK_TYPE_CODE/TAX_PERIOD_COUNTER; supplies period context.
FA_ADDITIONS_B — joined via ASSET_ID; provides asset master detail.
FA_DISTRIBUTION_HISTORY — joined via DISTRIBUTION_ID; provides the originating distribution line.
GL_CODE_COMBINATIONS — joined via DEFERRED_DEPRN_EXPENSE_CCID and DEFERRED_DEPRN_RESERVE_CCID; resolves accounting flexfields.
GL_JE_HEADERS and GL_JE_LINES — joined via JE_HEADER_ID, EXPENSE_JE_LINE_NUM, and RESERVE_JE_LINE_NUM; connect deferred amounts to posted journal entries.

Table: FA_DEFERRED_DEPRN 12.1.1
owner:FA, object_type:TABLE, fnd_design_data:OFA.FA_DEFERRED_DEPRN, object_name:FA_DEFERRED_DEPRN, status:VALID, product: OFA - Assets , description: Deferred depreciation calculated for each distribution line , implementation_dba_data: FA.FA_DEFERRED_DEPRN ,
Table: FA_DEFERRED_DEPRN 12.2.2
owner:FA, object_type:TABLE, fnd_design_data:OFA.FA_DEFERRED_DEPRN, object_name:FA_DEFERRED_DEPRN, status:VALID, product: OFA - Assets , description: Deferred depreciation calculated for each distribution line , implementation_dba_data: FA.FA_DEFERRED_DEPRN ,
Table: FA_DEPRN_PERIODS 12.1.1
owner:FA, object_type:TABLE, fnd_design_data:OFA.FA_DEPRN_PERIODS, object_name:FA_DEPRN_PERIODS, status:VALID, product: OFA - Assets , description: Information about each depreciation period , implementation_dba_data: FA.FA_DEPRN_PERIODS ,
Table: FA_DEPRN_PERIODS 12.2.2
owner:FA, object_type:TABLE, fnd_design_data:OFA.FA_DEPRN_PERIODS, object_name:FA_DEPRN_PERIODS, status:VALID, product: OFA - Assets , description: Information about each depreciation period , implementation_dba_data: FA.FA_DEPRN_PERIODS ,
Table: FA_BOOK_CONTROLS 12.1.1
owner:FA, object_type:TABLE, fnd_design_data:OFA.FA_BOOK_CONTROLS, object_name:FA_BOOK_CONTROLS, status:VALID, product: OFA - Assets , description: Control information that affects all assets in a depreciation book , implementation_dba_data: FA.FA_BOOK_CONTROLS ,
Table: FA_BOOK_CONTROLS 12.2.2
owner:FA, object_type:TABLE, fnd_design_data:OFA.FA_BOOK_CONTROLS, object_name:FA_BOOK_CONTROLS, status:VALID, product: OFA - Assets , description: Control information that affects all assets in a depreciation book , implementation_dba_data: FA.FA_BOOK_CONTROLS ,
Table: FA_DISTRIBUTION_HISTORY 12.1.1
owner:FA, object_type:TABLE, fnd_design_data:OFA.FA_DISTRIBUTION_HISTORY, object_name:FA_DISTRIBUTION_HISTORY, status:VALID, product: OFA - Assets , description: Employee, location, and Accounting Flexfield values assigned to each asset , implementation_dba_data: FA.FA_DISTRIBUTION_HISTORY ,
Table: FA_DISTRIBUTION_HISTORY 12.2.2
owner:FA, object_type:TABLE, fnd_design_data:OFA.FA_DISTRIBUTION_HISTORY, object_name:FA_DISTRIBUTION_HISTORY, status:VALID, product: OFA - Assets , description: Employee, location, and Accounting Flexfield values assigned to each asset , implementation_dba_data: FA.FA_DISTRIBUTION_HISTORY ,
Table: FA_ADDITIONS_B 12.1.1
owner:FA, object_type:TABLE, fnd_design_data:OFA.FA_ADDITIONS_B, object_name:FA_ADDITIONS_B, status:VALID, product: OFA - Assets , description: Descriptive information about assets (base MLS table) , implementation_dba_data: FA.FA_ADDITIONS_B ,
Table: FA_ADDITIONS_B 12.2.2
owner:FA, object_type:TABLE, fnd_design_data:OFA.FA_ADDITIONS_B, object_name:FA_ADDITIONS_B, status:VALID, product: OFA - Assets , description: Descriptive information about assets (base MLS table) , implementation_dba_data: FA.FA_ADDITIONS_B ,