Search Results fa_deprn_detail_pk

Overview

FA_DEPRN_DETAIL is a core Oracle Assets (OFA) transaction table that stores the depreciation, bonus depreciation, revaluation, and impairment amounts charged to the depreciation expense account for each distribution line of an asset. Whereas FA_DEPRN_SUMMARY aggregates depreciation at the asset and book level for a period, FA_DEPRN_DETAIL preserves the breakdown by distribution line, giving visibility into which cost center, account, or balancing segment absorbed each portion of the charge. This granularity is what allows Oracle Assets to generate journal entries in Oracle General Ledger that allocate depreciation expense correctly across the accounting flexfield combinations assigned to each asset distribution.

Each row represents a single depreciation event for a specific combination of book, asset, distribution, and accounting period, and carries the corresponding General Ledger journal header and line references. The record therefore functions as the accounting bridge between subledger depreciation calculation and the GL journal that results from it. From a dimensional modeling perspective, the ETRM metadata classifies this object heuristically as a link table. It sits at the intersection of several hubs — asset, book, distribution, period, and journal — and its primary key is a composite of foreign-key columns rather than a generated surrogate. Modelers may treat it as a transaction link that resolves the many-to-many relationships among assets, distributions, periods, and GL journals.

Key Information Stored

The primary key, FA_DEPRN_DETAIL_PK, is composed of BOOK_TYPE_CODE, ASSET_ID, DISTRIBUTION_ID, and PERIOD_COUNTER. A separate unique index, FA_DEPRN_DETAIL_U1, on DISTRIBUTION_ID, BOOK_TYPE_CODE, and PERIOD_COUNTER acts as a business-key candidate that enforces one depreciation detail row per distribution per book per period.

• BOOK_TYPE_CODE — the depreciation book (for example, a corporate or tax book) to which the row belongs.
• ASSET_ID — the asset being depreciated; joins to FA_ADDITIONS_B.
• DISTRIBUTION_ID — the distribution line that identifies the expense account allocation; joins to FA_DISTRIBUTION_HISTORY.
• PERIOD_COUNTER — the accounting period within the book; joins to FA_DEPRN_PERIODS.
• DEPRN_AMOUNT / YTD_DEPRN / DEPRN_RESERVE — period depreciation expense, year-to-date depreciation, and accumulated reserve.
• BONUS_DEPRN_AMOUNT / BONUS_YTD_DEPRN / BONUS_DEPRN_RESERVE — the bonus depreciation equivalents for jurisdictions that permit accelerated first-year write-offs.
• REVAL_AMORTIZATION / REVAL_DEPRN_EXPENSE / REVAL_RESERVE / YTD_REVAL_DEPRN_EXPENSE — revaluation amortization and expense amounts.
• IMPAIRMENT_AMOUNT / YTD_IMPAIRMENT / IMPAIRMENT_RESERVE — impairment write-down amounts.
• DEPRN_EXPENSE_CCID, DEPRN_RESERVE_CCID, BONUS_DEPRN_EXPENSE_CCID, BONUS_DEPRN_RESERVE_CCID, REVAL_AMORT_CCID, REVAL_RESERVE_CCID — accounting flexfield combinations resolved through GL_CODE_COMBINATIONS, defining the debit and credit accounts for each journal line.
• JE_HEADER_ID — the GL journal header created for the period; the various *_JE_LINE_NUM columns map each amount to its corresponding GL_JE_LINES row.
• DEPRN_SOURCE_CODE, DEPRN_RUN_DATE, DEPRN_RUN_ID — provenance of the depreciation run that produced the row, useful for audit and re-run reconciliation.

Common Use Cases and Queries

Typical reporting needs include reconciling depreciation expense by cost center, tracing a GL journal back to the assets that produced it, and comparing detail totals against FA_DEPRN_SUMMARY. A common join pattern links detail to the summary and to GL allocations.

• Depreciation expense by account and period, joined to GL_CODE_COMBINATIONS on DEPRN_EXPENSE_CCID.
• Journal entry drill-down: select rows where JE_HEADER_ID matches a GL_JE_HEADERS record, then inspect the *_JE_LINE_NUM columns against GL_JE_LINES.
• Reconciliation of FA_DEPRN_DETAIL to FA_DEPRN_SUMMARY by BOOK_TYPE_CODE, ASSET_ID, and PERIOD_COUNTER to validate that distribution-level detail sums to the asset-level total.
• Bonus depreciation and impairment analysis by filtering rows with non-null BONUS_* or IMPAIRMENT_* amounts.
• Audit of a specific depreciation run using DEPRN_RUN_ID, DEPRN_RUN_DATE, and DEPRN_SOURCE_CODE.

Related Objects

• FA_DEPRN_SUMMARY — parent asset/book/period summary; joins on BOOK_TYPE_CODE, ASSET_ID, PERIOD_COUNTER.
• FA_ADDITIONS_B — asset master; joins on ASSET_ID.
• FA_DISTRIBUTION_HISTORY — distribution lines that define expense allocation; joins on DISTRIBUTION_ID.
• FA_BOOK_CONTROLS — depreciation book definition; joins on BOOK_TYPE_CODE.
• FA_DEPRN_PERIODS — open/closed period definitions; joins on BOOK_TYPE_CODE and PERIOD_COUNTER.
• GL_JE_HEADERS / GL_JE_LINES — General Ledger journal header and lines created from depreciation; join on JE_HEADER_ID and the JE line number columns.
• GL_CODE_COMBINATIONS — accounting flexfield combinations for all CCID columns.

These relationships confirm that FA_DEPRN_DETAIL is a transactional link table connecting the asset subledger to General Ledger, and it should be treated as read-only reference data in custom reporting.