Results for “current_reval_factor”

AI-generated from documented ETRM metadata — verify critical details on the linked pages.

Overview

IGI.IGI_IAC_DET_BALANCES is a VALID table in the IGI (Public Sector Financials International) product family of Oracle E-Business Suite, applicable to releases 12.1.1 and 12.2.2. The table belongs to the IGI schema and stores distribution-level balance information for capitalized assets. Its purpose is to hold the components that make up an asset distribution's balance as decomposed across Revaluation Reserve, Operating Account, and Backlog amounts. In practice, this supports the IGI asset revaluation and accounting processes that supplement standard Oracle Assets (OFA) functionality for public sector organizations.

Each row is keyed to a specific asset distribution and accounting period combination, allowing the balance composition to be tracked over time and reconciled against depreciation and revaluation movements. The table is populated and maintained by the IGI Internal Asset Control (IAC) revaluation and balance roll-forward programs.

From a Data Vault modeling perspective, the mined metadata classifies this object as satellite-leaning. This is a heuristic suggested by the foreign key structure: the table hangs off a parent (via ADJUSTMENT_ID) and carries descriptive, time-variant measures rather than representing a distinct business relationship. In a Data Vault design it would therefore function best as a satellite attached to an asset/distribution hub, with period-based effectivity.

Key Information Stored

The documented physical schema exposes 30 columns. The most significant, grouped by role, are:

• Relationship keys: ADJUSTMENT_ID is the foreign key linking to the IAC adjustment/header entity; ASSET_ID and DISTRIBUTION_ID identify the underlying asset and its distribution.
• Bookkeeping context: BOOK_TYPE_CODE identifies the Oracle Assets book, and PERIOD_COUNTER identifies the accounting period, together forming the business-key candidate that makes each row period-effective.
• Base balance measures: ADJUSTMENT_COST and NET_BOOK_VALUE hold the adjusted cost and net book value at the distribution level.
• Revaluation reserve components: REVAL_RESERVE_COST, REVAL_RESERVE_BACKLOG, REVAL_RESERVE_GEN_FUND, and REVAL_RESERVE_NET decompose the revaluation reserve into cost, backlog, general-fund, and net portions.
• Operating account components: OPERATING_ACCT_COST, OPERATING_ACCT_BACKLOG, OPERATING_ACCT_NET, and OPERATING_ACCT_YTD capture the operating account position, including year-to-date movement.
• Depreciation components: DEPRN_PERIOD, DEPRN_YTD, DEPRN_RESERVE, and DEPRN_RESERVE_BACKLOG record periodic, year-to-date, and cumulative reserve depreciation.
• Revaluation factors and dates: LAST_REVAL_DATE, CURRENT_REVAL_FACTOR, and CUMULATIVE_REVAL_FACTOR support indexation and revaluation factor calculations.
• Concurrency and audit: the WHO columns CREATED_BY, CREATION_DATE, LAST_UPDATED_BY, LAST_UPDATE_DATE, and LAST_UPDATE_LOGIN provide standard Oracle auditability.

No explicit surrogate primary key (a generated single-column ID) is documented in the excerpt; the natural/business identifier is the combination of ADJUSTMENT_ID, ASSET_ID, DISTRIBUTION_ID, BOOK_TYPE_CODE, and PERIOD_COUNTER. Unique-index definitions are not reproduced in the metadata, so verification against the physical schema is advisable.

Common Use Cases and Queries

Typical uses include reconciling IGI revaluation balances against Oracle Assets records, producing public-sector revaluation reserve reports, and tracing the roll-forward of operating account and backlog amounts by period. A representative query retrieves the balance composition for an asset distribution in a given period:

• SELECT book_type_code, period_counter, adjustment_cost, net_book_value, reval_reserve_net, operating_acct_net, operating_acct_ytd, deprn_reserve FROM igi.igi_iac_det_balances WHERE asset_id = :asset_id AND distribution_id = :dist_id AND book_type_code = :book ORDER BY period_counter;
• Revaluation reserve movement: filter on LAST_REVAL_DATE or CURRENT_REVAL_FACTOR to isolate revalued periods.
• Operating account reconciliation: aggregate OPERATING_ACCT_COST, OPERATING_ACCT_BACKLOG, and OPERATING_ACCT_YTD across distributions to tie to the general ledger.
• Depreciation analysis: compare DEPRN_PERIOD, DEPRN_YTD, and DEPRN_RESERVE to detect backlog-capitalization timing.

Related Objects

The confirmed foreign key relationship is:

• IGI_IAC_DET_BALANCES.ADJUSTMENT_ID → the IGI IAC adjustment/header entity, which serves as the parent for the distribution-level balance detail.

Related objects that logically participate in the same IGI asset revaluation and Oracle Assets ecosystem include:

• IGI_IAC_ADJUSTMENTS (parent header referenced by ADJUSTMENT_ID), holding the adjustment run and revaluation event definition.
• FA_ADDITIONS / FA_BOOKS (Oracle Assets), joined on ASSET_ID and BOOK_TYPE_CODE respectively, for the underlying asset and book definitions.
• FA_DISTRIBUTION_HISTORY, joined on DISTRIBUTION_ID, for distribution-level detail.
• FA_DEPRN_PERIODS, joined on BOOK_TYPE_CODE and PERIOD_COUNTER, to resolve the accounting period to a name and date range.
• GL_CODE_COMBINATIONS, where the general-fund and operating account components map to accounting flexfield values for GL reconciliation.

When writing custom reports or interfaces, join this table back to its IAC adjustment parent rather than to Oracle Assets directly, and always constrain by BOOK_TYPE_CODE and PERIOD_COUNTER to avoid cross-period duplication.