Search Results fa_books_summary_t

Overview

FA_BOOKS_SUMMARY_T is a temporary table in the FA (Assets) schema of Oracle E-Business Suite, belonging to the OFA – Assets product family. Per the ETRM documentation, its stated purpose is to support the processing of impairment transactions. During an impairment run, Oracle Assets requires a transient workspace where per-asset, per-book financial attributes can be accumulated, recalculated, and reconciled before the final impairment results are written back to the permanent FA_BOOKS records. FA_BOOKS_SUMMARY_T serves precisely this role, momentarily holding a denormalized snapshot of depreciation, revaluation, cost, and reserve elements for the assets being processed.

Because the table is populated and consumed within the scope of a single concurrent program request, its contents are transient and scoped by BOOK_TYPE_CODE, ASSET_ID, and PERIOD_COUNTER (the primary key FA_BOOKS_SUMMARY_T_PK, mirrored by the unique index FA_BOOKS_SUMMARY_T_U1). From a Data Vault modeling perspective, the heuristic classification mined from the table's foreign key structure is standalone, meaning it does not behave as a classic hub, link, or satellite; it is best treated as a processing or staging structure rather than a durable integration entity. The documented physical schema in ETRM 12.2.2 shows 100 columns, reflecting the breadth of financial attributes required for impairment computation.

Key Information Stored

The table's identifying columns form its business key: BOOK_TYPE_CODE identifies the depreciation book, ASSET_ID identifies the asset, and PERIOD_COUNTER identifies the accounting period. These three columns constitute both the primary key and the unique index, so no separate surrogate key exists — the business key is the primary key.

The most significant financial columns include:

• COST and ADJUSTED_COST — original and adjusted asset cost bases.
• RECOVERABLE_COST and ADJUSTED_RECOVERABLE_COST — the impairment ceiling values central to IAS 36 / ASC 360 testing.
• IMPAIRMENT_AMOUNT, YTD_IMPAIRMENT, and IMPAIRMENT_RESERVE — the impairment result components being computed.
• DEPRN_AMOUNT, YTD_DEPRN, DEPRN_RESERVE — current depreciation and accumulated reserve figures.
• BONUS_DEPRN_AMOUNT, BONUS_YTD_DEPRN, BONUS_DEPRN_RESERVE — bonus depreciation equivalents.
• REVAL_RESERVE, REVAL_AMORTIZATION, REVAL_CEILING — revaluation accounting components.
• REQUEST_ID and IMPAIRMENT_ID — traceability back to the concurrent request and impairment run.
• GROUP_ASSET_ID and SUPER_GROUP_ID — foreign keys linking to FA_GROUP_ASSETS and FA_SUPER_GROUPS respectively.

Common Use Cases and Queries

Typical usage is diagnostic and reconciliation-oriented, since the table is populated only during impairment processing. DBAs and support analysts query it to verify that impairment amounts were computed correctly before posting:

• Reviewing impairment output for a specific request: SELECT asset_id, book_type_code, impairment_amount, ytd_impairment FROM fa.fa_books_summary_t WHERE request_id = :req_id;
• Comparing temporary results against the permanent book balances by joining to FA_BOOKS on BOOK_TYPE_CODE, ASSET_ID, and PERIOD_COUNTER.
• Group-level analysis using GROUP_ASSET_ID or SUPER_GROUP_ID to confirm member-level aggregation.
• Reporting YTD versus period impairment movements for audit trails.

Because contents are request-scoped, queries should always filter by REQUEST_ID or IMPAIRMENT_ID to avoid ambiguity across runs.

Related Objects

The following objects are the most significant dependencies and join partners:

• FA_BOOKS — the permanent per-asset, per-book record; shares BOOK_TYPE_CODE, ASSET_ID, PERIOD_COUNTER as the join key.
• FA_GROUP_ASSETS — referenced by GROUP_ASSET_ID.
• FA_SUPER_GROUPS — referenced by SUPER_GROUP_ID.
• FA_ADDITIONS — source of acquisition cost details feeding impairment tests.
• FA_DEPRN_SUMMARY — depreciation history used to derive YTD and reserve values.
• FA_IMP_RUNS / impairment concurrent programs — the process that populates and consumes this temporary table.

These relationships confirm that FA_BOOKS_SUMMARY_T is a transient, impairment-specific workspace tightly coupled to the core FA asset and book tables rather than a standalone reporting entity.