Search Results reserve_je_line_num

Overview

The FA_DEFERRED_DEPRN_MRC_V view is a multi-reporting-currency (MRC) reporting object owned by the APPS schema within the Oracle Assets (OFA) product family. Its documented status is VALID, and its ETRM entry carries the description "Retrofitted," indicating that the object was introduced or upgraded as part of the standard retrofitting of Assets objects to support the multi-currency architecture used in Oracle E-Business Suite releases 12.1.1 and 12.2.2. The view presents deferred depreciation data — depreciation expense and reserve amounts that are recognized in a period after the period in which they were originally generated — for corporate and tax book type pairs, together with the accounting flexfield combinations (CCIDs) against which those amounts are posted.

Functionally, the view acts as a secured, book-scoped projection of deferred depreciation records. It is intended for reporting and integration consumption rather than for direct transactional maintenance. The view expresses the deferred depreciation expense CCID and deferred depreciation reserve CCID side by side with their associated amounts, journal entry header identifier, and journal entry line numbers, allowing downstream processes to reconcile deferred depreciation to a specific journal entry. The term "MRC" in the object name signifies that the object participates in Oracle's multiple reporting currency model, where a single transaction may be viewed in more than one currency context. The "Retrofitted" designation confirms that the view has been aligned with the standard MRC retrofitting pattern applied to Oracle Assets objects in the 12.x code line.

Underlying Base Objects

The view is defined over a single documented base object, FA_MC_DEFERRED_DEPRN, referenced through a synonym. The view text aliases this base object as FMCDD and selects from it without joins, unions, or aggregations. No other tables or views are documented as referenced base objects for this view.

The critical characteristic of the view definition is its security predicate. The view applies the following filter to every query issued against it:

• WHERE FMCDD.SET_OF_BOOKS_ID = NVL(TO_NUMBER(SUBSTRB(USERENV('CLIENT_INFO'), 45, 10)), -1)

This predicate reads the current set of books identifier from the client information string populated by the Oracle EBS session, extracting ten characters beginning at position 45 and converting the result to a number. When no valid set of books identifier is present, the predicate defaults to -1, which matches no rows and returns an empty result set. This is the standard MRC row-level security pattern: it ensures that a session can only retrieve deferred depreciation records belonging to the set of books assigned to that session. Consequently, the view exposes one row per deferred depreciation distribution per set of books, with the corporate and tax book type codes distinguishing the reporting contexts.

Key Columns

• SET_OF_BOOKS_ID — The set of books that owns the deferred depreciation record. This is the value matched against the client information security predicate.
• CORP_BOOK_TYPE_CODE — The corporate book type code associated with the record, identifying the corporate ledger context.
• TAX_BOOK_TYPE_CODE — The tax book type code associated with the record, identifying the tax ledger context.
• ASSET_ID — The asset to which the deferred depreciation relates.
• DISTRIBUTION_ID — The asset distribution that carries the deferred depreciation amounts and their account assignments.
• DEFERRED_DEPRN_EXPENSE_CCID — The accounting flexfield combination identifier for the deferred depreciation expense account.
• DEFERRED_DEPRN_RESERVE_CCID — The accounting flexfield combination identifier for the deferred depreciation reserve account. Together with DEFERRED_DEPRN_EXPENSE_CCID, this is the column of primary interest when reconciling deferred depreciation account assignments.
• DEFERRED_DEPRN_EXPENSE_AMOUNT — The deferred depreciation expense amount, expressed in the set of books currency context.
• DEFERRED_DEPRN_RESERVE_AMOUNT — The deferred depreciation reserve amount.
• CORP_PERIOD_COUNTER and TAX_PERIOD_COUNTER — Counters identifying the corporate and tax accounting periods in which the deferred depreciation was recorded.
• JE_HEADER_ID — The journal entry header identifier for the journal entry that carries the deferred depreciation.
• EXPENSE_JE_LINE_NUM and RESERVE_JE_LINE_NUM — The journal entry line numbers for the expense and reserve legs respectively, completing the link from the deferred depreciation record to its posted journal lines.

Common Use Cases and Queries

The view supports two principal usage patterns. The first is reconciliation and audit reporting: identifying which deferred depreciation records have been posted, to which journal entries, and against which accounts. The second is integration: extracting deferred depreciation data for a specific set of books into downstream reporting or interfacing processes, relying on the view's built-in set of books security.

To retrieve deferred depreciation records and their account assignments for the current session's set of books, a query of the following form is typical:

• SELECT asset_id, distribution_id, corp_book_type_code, tax_book_type_code, deferred_deprn_expense_ccid, deferred_deprn_reserve_ccid, deferred_deprn_expense_amount, deferred_deprn_reserve_amount, je_header_id, expense_je_line_num, reserve_je_line_num FROM apps.fa_deferred_deprn_mrc_v;

To trace a specific deferred depreciation amount back to its journal entry, filtering by asset and period is appropriate:

• SELECT asset_id, je_header_id, expense_je_line_num, reserve_je_line_num, deferred_deprn_expense_amount, deferred_deprn_reserve_amount FROM apps.fa_deferred_deprn_mrc_v WHERE asset_id = :p_asset_id AND corp_period_counter = :p_period_counter;

Because the underlying base object is FA_MC_DEFERRED_DEPRN and the view is a straightforward projection with no joins, all columns derive directly from that table and no additional join support is required by the view itself. Reports and interfaces that must resolve CCIDs to readable concatenated account strings typically join the CCID columns to the general ledger account combinations, but such joins are performed by the consuming report rather than by the view. The view returns no rows when the session's client information does not carry a valid set of books identifier, which is the expected and intended behavior of the MRC security model.