Search Results fa_deprn_detail

Overview

The FA_DEPRN_DETAIL table is a core transactional table within the Oracle E-Business Suite Fixed Assets module (OFA). It stores the detailed, line-level depreciation, amortization, and revaluation accounting entries generated for each asset distribution. Its primary role is to record the precise amounts charged to specific general ledger expense and reserve accounts for every accounting period, enabling granular tracking of depreciation expense by asset, location, and cost center. This table is fundamental to the period-end depreciation process and serves as the detailed source for creating journal entries posted to the General Ledger (GL). The integrity of its data is critical for accurate financial reporting and asset subledger reconciliation.

Key Information Stored

The table's structure captures the intersection of asset, book, distribution, and period. Its primary key comprises BOOK_TYPE_CODE, ASSET_ID, DISTRIBUTION_ID, and PERIOD_COUNTER, ensuring a unique record for each distribution line per period. Key transactional columns include DEPRN_AMOUNT, BONUS_DEPRN_AMOUNT, REVAL_AMORTIZATION, and their corresponding reserve amounts. Critical accounting columns are the Code Combination IDs (CCIDs) such as DEPRN_EXPENSE_CCID and DEPRN_RESERVE_CCID, which link the entry to the GL chart of accounts. Furthermore, it holds references to the resulting General Ledger journals via JE_HEADER_ID and specific JE_LINE_NUM columns for each transaction type, creating a clear audit trail from the asset subledger to the general ledger.

Common Use Cases and Queries

This table is central to depreciation reporting, reconciliation, and troubleshooting. Common operational and reporting scenarios include generating detailed depreciation reports by cost center or location, reconciling the Fixed Assets subledger to the General Ledger, and investigating discrepancies in depreciation expense. A typical query joins to FA_ADDITIONS_B for asset details and FA_DISTRIBUTION_HISTORY for location information.

• Sample Query for Period Depreciation Detail:
  SELECT fdd.asset_id, fdh.location_id, fdd.deprn_amount, fdd.deprn_expense_ccid
  FROM fa_deprn_detail fdd,
  fa_distribution_history fdh
  WHERE fdd.book_type_code = 'CORPORATE'
  AND fdd.period_counter = 202401
  AND fdd.distribution_id = fdh.distribution_id
  AND fdd.asset_id = fdh.asset_id;
• Reconciliation to GL: The JE_HEADER_ID and JE_LINE_NUM columns are used to directly trace entries from FA_DEPRN_DETAIL to specific lines in GL_JE_LINES.
• Data Fixes: Corrections to depreciation runs often involve updating or inserting records in this table, followed by regeneration of journal entries.

Related Objects

FA_DEPRN_DETAIL has extensive relationships with other key Fixed Assets and General Ledger tables, as documented by its foreign keys. Key related objects include:

• FA_DEPRN_SUMMARY: Joined via BOOK_TYPE_CODE, ASSET_ID, and PERIOD_COUNTER. The summary table holds period totals per asset, while the detail table provides the distribution breakdown.
• FA_DISTRIBUTION_HISTORY: Joined via DISTRIBUTION_ID and ASSET_ID. This provides the assignment details (e.g., cost center, location) for the depreciation line.
• FA_DEPRN_PERIODS / FA_BOOK_CONTROLS: Joined via BOOK_TYPE_CODE and PERIOD_COUNTER to validate the accounting period and book.
• FA_ADDITIONS_B: Joined via ASSET_ID for core asset information.
• GL_JE_HEADERS & GL_JE_LINES: Multiple foreign keys (e.g., JE_HEADER_ID with DEPRN_EXPENSE_JE_LINE_NUM) link each type of accounting entry to its corresponding General Ledger journal line.
• GL_CODE_COMBINATIONS: Multiple foreign keys (e.g., DEPRN_EXPENSE_CCID) link the accounting entries to the chart of accounts.