Search Results fa_books_summary




Overview
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Overview

The FA_BOOKS_SUMMARY table is a core data repository within the Oracle E-Business Suite Fixed Assets (OFA) module. Its primary function is to store aggregated, period-level financial information for group assets and super group assets. Unlike the detailed transaction history found in tables like FA_DEPRN_DETAIL, this table maintains summarized financial balances, such as cost, depreciation, and net book value, for each accounting period. It serves as a critical performance table for financial reporting and depreciation calculations, enabling efficient retrieval of an asset's financial position at any point in its lifecycle without needing to re-aggregate numerous underlying transactions.

Key Information Stored

The table's structure is defined by a composite primary key of ASSET_ID, BOOK_TYPE_CODE, and PERIOD_COUNTER, which uniquely identifies a summarized financial record for a specific asset in a specific depreciation book and accounting period. While the full column list is extensive, key columns typically include financial balances like COST, DEPRN_RESERVE, BONUS_DEPRN_RESERVE, IMPAIRMENT_RESERVE, and NET_BOOK_VALUE. The table also contains foreign key columns linking to related master data, including GROUP_ASSET_ID for standard group assets and SUPER_GROUP_ID for hierarchical super groups. Other important columns track the depreciation method (DEPRN_METHOD_CODE) and rules for bonus depreciation (BONUS_RULE) and ceiling limits (CEILING_NAME) applicable to the asset.

Common Use Cases and Queries

This table is fundamental for period-end closing procedures, financial statement preparation, and audit inquiries. Common operational and reporting queries include retrieving the net book value for a group of assets at period-end, analyzing depreciation trends, and reconciling the fixed assets subledger to the general ledger. A typical query pattern involves joining to FA_ADDITIONS_B for asset descriptions and filtering by BOOK_TYPE_CODE and PERIOD_COUNTER.

  • Sample Query: To find the period-end cost and net book value for all assets in a corporate book for the latest period: SELECT asset_id, cost, net_book_value FROM fa_books_summary WHERE book_type_code = 'CORPORATE' AND period_counter = (SELECT MAX(period_counter) FROM fa_deprn_periods WHERE book_type_code = 'CORPORATE');
  • Reporting Use Case: Generating a detailed fixed asset register or a rollforward schedule (beginning balance, additions, retirements, depreciation, ending balance) relies heavily on period-by-period snapshots from FA_BOOKS_SUMMARY.

Related Objects

As indicated by its foreign keys, FA_BOOKS_SUMMARY has integral relationships with several key Fixed Assets tables. It is a child table of FA_ADDITIONS_B (for both the member ASSET_ID and the GROUP_ASSET_ID) and FA_BOOK_CONTROLS. It also references lookup tables for depreciation rules: FA_BONUS_RULES and FA_CEILING_TYPES. For super group assets, it references FA_SUPER_GROUPS. In practice, it is closely related to the transaction detail table FA_DEPRN_DETAIL and the period definition table FA_DEPRN_PERIODS. Key summary views, such as FA_BOOKS_SUMMARY_V, often build upon this base table to present a more application-friendly interface for reporting and inquiry.