Results for “fa_category_books_pk”

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

Overview

FA_CATEGORY_BOOKS is an Oracle Assets (OFA) table that stores the default financial information for a given asset category and depreciation book combination. Each row defines the general ledger account defaults, depreciation parameters, and other accounting attributes that Oracle EBS applies automatically when an asset is created in a specific category within a specific book. The table resides in the FA schema and is classified as VALID in the ETRM metadata for releases 12.1.1 and 12.2.2. The heuristic Data Vault classification mined from the foreign-key structure is link, suggesting that the table functions as an associative entity resolving the many-to-many relationship between asset categories (FA_CATEGORIES_B) and depreciation books (FA_BOOK_CONTROLS). This modeling suggestion is consistent with the composite primary key on CATEGORY_ID and BOOK_TYPE_CODE.

Key Information Stored

The table contains 84 documented columns. The composite primary key, enforced by FA_CATEGORY_BOOKS_PK, is formed by CATEGORY_ID and BOOK_TYPE_CODE. The unique index FA_CATEGORY_BOOKS_U1 mirrors these same two columns, identifying them as the business-key candidates that uniquely identify each category/book pairing.

Among the most significant columns are the GL account references, each stored as a code combination identifier (CCID) pointing to GL_CODE_COMBINATIONS:

• ASSET_COST_ACCOUNT_CCID and ASSET_CLEARING_ACCOUNT_CCID — asset cost and clearing accounts
• DEPRN_EXPENSE_ACCOUNT_CCID and RESERVE_ACCOUNT_CCID — depreciation expense and accumulated depreciation reserve accounts
• BONUS_EXPENSE_ACCOUNT_CCID and BONUS_RESERVE_ACCT_CCID — bonus depreciation accounts
• WIP_COST_ACCOUNT_CCID and WIP_CLEARING_ACCOUNT_CCID — construction-in-process cost and clearing accounts
• REVAL_RESERVE_ACCOUNT_CCID and REVAL_AMORT_ACCOUNT_CCID — revaluation reserve and revaluation amortization accounts
• UNPLAN_EXPENSE_ACCOUNT_CCID, ALT_COST_ACCOUNT_CCID, and WRITE_OFF_ACCOUNT_CCID — unplanned, alternative cost, and write-off accounts

Additional documented columns include LIFE_EXTENSION_CEILING and LIFE_EXTENSION_FACTOR (governing depreciation life extension rules), PERCENT_SALVAGE_VALUE, and DEFAULT_GROUP_ASSET_ID. Descriptive flexfield support is provided through ATTRIBUTE_CATEGORY_CODE and ATTRIBUTE1 through ATTRIBUTE15, while GLOBAL_ATTRIBUTE_CATEGORY and GLOBAL_ATTRIBUTE1 through GLOBAL_ATTRIBUTE20 provide global descriptive flexfield capability. Standard audit columns such as LAST_UPDATE_DATE, LAST_UPDATED_BY, CREATED_BY, CREATION_DATE, and LAST_UPDATE_LOGIN are also present.

Common Use Cases and Queries

A frequent requirement is retrieving the default accounts configured for a category/book combination prior to loading or validating asset additions. A representative query joins the table to FA_CATEGORIES_B and GL_CODE_COMBINATIONS:

• SELECT fcb.category_id, fcb.book_type_code, fcb.asset_cost_account_ccid, fcb.deprn_expense_account_ccid FROM fa.fa_category_books fcb WHERE fcb.book_type_code = :book AND fcb.category_id = :category;
• Joining to fa_categories_b to resolve category names for reporting: SELECT fcb.category_id, fcb.book_type_code, fcb.percent_salvage_value FROM fa.fa_category_books fcb, fa.fa_categories_b fcbk WHERE fcb.category_id = fcbk.category_id;
• Extracting full account strings by joining each CCID column to gl_code_combinations for reconciliation and audit reports.

Reporting use cases include audit of default account setup across books, migration validation when copying configurations between environments, and reconciliation of depreciation expense postings back to the configured accounts.

Related Objects

FA_CATEGORY_BOOKS is referenced by or references the following significant objects:

• FA_CATEGORIES_B — parent category definition, joined on CATEGORY_ID.
• FA_BOOK_CONTROLS — depreciation book definition, joined on BOOK_TYPE_CODE.
• GL_CODE_COMBINATIONS — supplies the account segments for every *_ACCOUNT_CCID column (ASSET_COST_ACCOUNT_CCID, DEPRN_EXPENSE_ACCOUNT_CCID, RESERVE_ACCOUNT_CCID, and others).

These relationships make FA_CATEGORY_BOOKS the central configuration link between the Assets category hierarchy, the depreciation book setup, and the General Ledger chart of accounts within Oracle E-Business Suite.