Results for “fa_bonus_rules”

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

Overview

FA_BONUS_RULES is a configuration table in the Oracle E-Business Suite (EBS) Assets module (OFA), owned by the FA schema. It stores the bonus depreciation rule definitions used by the Depreciation program when calculating first-year bonus depreciation on asset additions. In Oracle Assets, a "bonus rule" determines whether an asset is eligible for bonus depreciation, the applicable bonus rate, and how the bonus is distributed. The Depreciation program reads these definitions, together with the associated bonus rates, to derive the correct depreciation expense for tax books that apply bonus conventions.

The table functions as a reference or lookup master. Each row represents one named bonus rule identified by the BONUS_RULE value, which is also the primary key (FA_BONUS_RULES_PK) and the business-key candidate exposed through the unique index FA_BONUS_RULES_U1. From a Data Vault modeling perspective, the metadata's FK topology suggests a hub-leaning classification: BONUS_RULE behaves as a durable business key referenced by multiple dependent tables, with the descriptive and audit columns functioning as satellite-style attributes.

Key Information Stored

The table contains 24 documented columns. The most significant are:

• BONUS_RULE — The unique identifier and business key for each rule. It is the primary key column (FA_BONUS_RULES_PK) and is enforced by the unique index FA_BONUS_RULES_U1.
• DESCRIPTION — The user-facing name or explanation of the bonus rule, displayed in Assets setup forms and reports.
• ONE_TIME_FLAG — Controls whether the bonus is applied only once (for example, in the first year of the asset's life) or recurring under the rule's logic.
• ATTRIBUTE_CATEGORY_CODE — The descriptive flexfield context code, indicating which DFF structure applies to the row.
• ATTRIBUTE1 through ATTRIBUTE15 — The descriptive flexfield segments reserved for customer-specific or localization-specific rule attributes.
• LAST_UPDATE_DATE, LAST_UPDATED_BY, LAST_UPDATE_LOGIN, CREATED_BY, CREATION_DATE — Standard EBS audit columns that capture who created or modified the rule and when.

The primary key is distinct from the descriptive columns: BONUS_RULE provides referential identity, while DESCRIPTION and the flexfield attributes carry the semantics of the rule. The audit columns track change history but are not part of the business key.

Common Use Cases and Queries

Typical scenarios include validating that a book's bonus rule is properly defined, tracing depreciation results back to the rule that produced them, and reporting on which rules are active in a given set of books.

To list all bonus rules with their descriptions and one-time behavior:

• SELECT bonus_rule, description, one_time_flag FROM fa_bonus_rules ORDER BY bonus_rule;

To find the bonus rule currently assigned to each depreciation book:

• SELECT b.book_type_code, b.bonus_rule, r.description FROM fa_books b JOIN fa_bonus_rules r ON b.bonus_rule = r.bonus_rule;

To examine the bonus rates attached to a specific rule:

• SELECT rate, effective_start_date, effective_end_date FROM fa_bonus_rates WHERE bonus_rule = :rule;

Reporting use cases include month-end close validation of bonus depreciation, tax-book reconciliation, and auditing of rule changes via the audit columns.

Related Objects

FA_BONUS_RULES is referenced through foreign keys by the following principal objects:

• FA_BONUS_RATES — Holds the effective-dated rates for each rule; joined on FA_BONUS_RATES.BONUS_RULE = FA_BONUS_RULES.BONUS_RULE.
• FA_BOOKS — The depreciation book definition, storing the assigned bonus rule in FA_BOOKS.BONUS_RULE.
• FA_BOOKS_SUMMARY — Summary book information, also carrying a BONUS_RULE reference.
• FA_MC_BOOKS — Multi-currency book definitions, with a BONUS_RULE foreign key.
• FA_MASS_CHANGES_ITF — Interface table for mass changes, referencing rules through both TO_BONUS_RULE and FROM_BONUS_RULE columns.

Together these relationships confirm FA_BONUS_RULES as the master reference for bonus depreciation configuration across book-level and rate-level processing.