Search Results fa_adjustments

The FA_ADJUSTMENTS table in Oracle E-Business Suite (EBS) 12.1.1 or 12.2.2 is a critical repository for tracking adjustments made to fixed asset transactions. It stores detailed records of modifications applied to asset cost, depreciation, and other financial attributes, ensuring auditability and compliance with accounting standards. Below is a comprehensive analysis of its structure, purpose, and integration within Oracle Fixed Assets (FA) module.

1. Purpose and Functional Role

The FA_ADJUSTMENTS table captures adjustments resulting from:

• Cost Adjustments: Changes to asset acquisition costs due to corrections, additions, or retirements.
• Depreciation Adjustments: Modifications to depreciation calculations (e.g., changes in method, life, or salvage value).
• Transfers/Reclassifications: Updates to asset categories or locations.
• Impairments/Write-offs: Records reductions in asset carrying value.

It ensures traceability by storing historical adjustment data, which feeds into financial reports and tax calculations.

2. Key Columns and Data Structure

The table's schema includes essential columns such as:

Column Name	Data Type	Description
ADJUSTMENT_ID	NUMBER	Primary key, uniquely identifies each adjustment.
ASSET_ID	NUMBER	References FA_ASSETS, links adjustment to a specific asset.
BOOK_TYPE_CODE	VARCHAR2	Indicates the depreciation book (e.g., CORPORATE, TAX).
ADJUSTMENT_TYPE	VARCHAR2	Classifies the adjustment (e.g., COST, DEPRECIATION).
SOURCE_TYPE_CODE	VARCHAR2	Origination source (e.g., MANUAL, MASS).
DEBIT_CREDIT_FLAG	VARCHAR2	Indicates whether the adjustment is a debit (DR) or credit (CR).
CODE_COMBINATION_ID	NUMBER	GL account impacted by the adjustment.

Additional columns like PERIOD_COUNTER, DATE_EFFECTIVE, and AMOUNT provide temporal and monetary context.

3. Integration with Oracle EBS Modules

The table interacts with:

• General Ledger (GL): Adjustment journal entries are posted via the GL_INTERFACE table.
• Fixed Assets Transactions: Linked to FA_TRANSACTION_HEADERS for audit trails.
• Subledger Accounting (SLA): Supports compliance with accounting rules (e.g., IFRS, GAAP).

4. Technical Considerations

- Indexes: Key indexes on ASSET_ID, BOOK_TYPE_CODE, and ADJUSTMENT_ID optimize query performance.
- Partitioning: In large deployments, partitioning by BOOK_TYPE_CODE or fiscal year improves scalability.
- Purge Policies: Data retention aligns with audit requirements; archived via FA_PURGE processes.

5. Audit and Compliance

Oracle Audit Vault and custom reports leverage FA_ADJUSTMENTS to track changes, ensuring adherence to SOX and internal controls. The LAST_UPDATE_DATE and CREATED_BY columns facilitate change tracking.

Conclusion

The FA_ADJUSTMENTS table is foundational for maintaining accurate fixed asset records in Oracle EBS. Its structured design supports financial integrity, regulatory compliance, and operational transparency, making it indispensable for asset-intensive organizations.