Results for “fa_books_summary”

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

Overview

FA_BOOKS_SUMMARY is a core Oracle Assets (OFA) table that stores the period-end financial position of group assets and their members across each depreciation book. Unlike FA_BOOKS, which maintains the current live balances for individual assets, FA_BOOKS_SUMMARY persists a copied snapshot of cost, depreciation reserve, revaluation, and production balances as they stood at the close of a given accounting period. The table resides in the FA schema and is documented as VALID in ETRM 12.2.2, with 103 columns.

The table also serves as the source from which balances are rolled forward when the Calculate Gains and Losses and Period Close processes execute. Because the primary key (ASSET_ID, BOOK_TYPE_CODE, PERIOD_COUNTER) ties each row to a single asset and a single period, the table can be joined against FA_DEPRN_PERIODS and FA_BOOK_CONTROLS to reconstruct historical book balances for reporting.

Under a heuristic Data Vault classification derived from the foreign-key structure, FA_BOOKS_SUMMARY is best modeled as a link table: its key components reference FA_ADDITIONS_B (asset), FA_BOOK_CONTROLS (book), and FA_BOOK_CONTROLS’s period counter, while the large deck of measure columns (COST, DEPRN_RESERVE, YTD_DEPRN, etc.) behaves like satellite payload. A dimensional modeler would classify the primary key as a composite foreign key and treat the measures as a periodic snapshot fact.

Key Information Stored

The surrogate/business composite key of the table is FA_BOOKS_SUMMARY_PK, defined on ASSET_ID, BOOK_TYPE_CODE, and PERIOD_COUNTER. A second unique index, FA_BOOKS_SUMMARY_U1, extends the key with TRANSACTION_HEADER_ID_OUT, providing the definitive business-key candidate used to guarantee uniqueness when multiple transaction headers are posted in a period.

The most operationally significant columns include:

• ASSET_ID and GROUP_ASSET_ID — identify the member asset and the parent group asset, both foreign keys to FA_ADDITIONS_B.
• BOOK_TYPE_CODE — the depreciation book; foreign key to FA_BOOK_CONTROLS.
• PERIOD_COUNTER, FISCAL_YEAR, PERIOD_NUM — period identification; PERIOD_COUNTER joins to FA_DEPRN_PERIODS.
• COST, ADJUSTED_COST, UNREVALUED_COST, RECOVERABLE_COST — the cost basis with adjustments, revaluation and impairment applied.
• DEPRN_RESERVE, YTD_DEPRN, DEPRN_AMOUNT — accumulated and year-to-date depreciation expense and reserve.
• BONUS_DEPRN_RESERVE, BONUS_YTD_DEPRN, BONUS_RATE — bonus depreciation balances; BONUS_RULE is a foreign key to FA_BONUS_RULES.
• REVAL_RESERVE, REVAL_AMORTIZATION, REVAL_CEILING, CEILING_NAME — revaluation reserve and ceiling data; CEILING_NAME joins to FA_CEILING_TYPES.
• DEPRN_METHOD_CODE, LIFE_IN_MONTHS, ADJUSTED_RATE, REMAINING_LIFE1, REMAINING_LIFE2 — the depreciation rule set in force for the period.
• FULLY_RESERVED_FLAG, FULLY_RETIRED_FLAG, CAPITALIZED_FLAG, LIFE_COMPLETE_FLAG, DEPRECIATE_FLAG — status indicators used by the deprecation engine.
• PRODUCTION, YTD_PRODUCTION, LTD_PRODUCTION — units-of-production and depletion balances.
• TRANSACTION_HEADER_ID_IN and TRANSACTION_HEADER_ID_OUT — the transactions that moved the asset in and out of the period.
• Audit columns CREATION_DATE, CREATED_BY, LAST_UPDATE_DATE, LAST_UPDATED_BY, LAST_UPDATE_LOGIN.

Common Use Cases and Queries

FA_BOOKS_SUMMARY is used chiefly for period-over-period asset reporting, reconciliation of the depreciation reserve to the general ledger, and group-asset roll-forward analysis. Typical queries join FA_ADDITIONS_B for the asset number and description, and FA_BOOK_CONTROLS for the book name.

A pattern for retrieving a group asset’s period snapshot:

• SELECT a.asset_number, a.description, s.cost, s.deprn_reserve, s.ytd_deprn, s.reval_reserve
• FROM fa.fa_books_summary s, fa.fa_additions_b a
• WHERE s.asset_id = a.asset_id
• AND s.book_type_code = :book
• AND s.period_counter = :period;

A second common pattern aggregates member assets under their super group:

• SELECT s.super_group_id, SUM(s.cost), SUM(s.deprn_reserve)
• FROM fa.fa_books_summary s
• WHERE s.book_type_code = :book AND s.period_counter = :period
• GROUP BY s.super_group_id;

Report writers frequently join FA_BOOKS_SUMMARY to FA_BOOKS on ASSET_ID and BOOK_TYPE_CODE to compare the historical snapshot with the current live balance, and to FA_TRANSACTION_HEADERS via TRANSACTION_HEADER_ID_IN/OUT to explain what changed within the period. Because the table is keyed to PERIOD_COUNTER, it is the standard source for the Book Value by Period and Depreciation Reserve Reconciliation reports.

Related Objects

• FA_ADDITIONS_B — parent asset table; joined on ASSET_ID and GROUP_ASSET_ID.
• FA_BOOK_CONTROLS — the book and its open/closed periods; joined on BOOK_TYPE_CODE.
• FA_DEPRN_PERIODS — period definition; joined on BOOK_TYPE_CODE and PERIOD_COUNTER.
• FA_BONUS_RULES — bonus depreciation rules; joined on BONUS_RULE.
• FA_CEILING_TYPES — revaluation ceiling definitions; joined on CEILING_NAME.
• FA_SUPER_GROUPS — super-group parent records; joined on SUPER_GROUP_ID.
• FA_BOOKS — current live balances for individual assets; joined on ASSET_ID and BOOK_TYPE_CODE.
• FA_TRANSACTION_HEADERS — transaction originators; joined on TRANSACTION_HEADER_ID_IN and TRANSACTION_HEADER_ID_OUT.
• FA_DEPRN_SUMMARY — period depreciation balances; joined on ASSET_ID, BOOK_TYPE_CODE, and PERIOD_COUNTER.