Search Results fa_deprn_detail

The FA_DEPRN_DETAIL table in Oracle E-Business Suite (EBS) 12.1.1 or 12.2.2 is a critical repository for tracking asset depreciation at a granular level. As part of the Fixed Assets module, this table stores detailed depreciation records for each asset, enabling financial reporting, tax compliance, and asset lifecycle management. Below is a detailed breakdown of its structure, purpose, and key attributes.

1. Purpose and Functional Role

The FA_DEPRN_DETAIL table captures depreciation calculations for individual assets across accounting periods. It supports:

• Depreciation Tracking: Stores periodic depreciation amounts, including adjustments, retirements, or transfers.
• Financial Reporting: Provides data for balance sheets, P&L statements, and tax filings.
• Audit Compliance: Maintains historical records for regulatory and internal audits.

2. Key Columns and Relationships

The table's schema includes columns that link to other Fixed Assets tables (e.g., FA_ASSETS, FA_BOOKS). Notable columns:

• ASSET_ID: Foreign key referencing FA_ASSETS, uniquely identifying the asset.
• BOOK_TYPE_CODE: Links to FA_BOOKS, specifying the depreciation book (e.g., corporate, tax).
• PERIOD_COUNTER: Ties to FA_DEPRN_PERIODS, marking the accounting period.
• DEPRN_AMOUNT: The calculated depreciation for the period.
• YTD_DEPRN: Year-to-date depreciation accumulation.
• DEPRN_RESERVE: Total accumulated depreciation over the asset’s life.
• ADJUSTMENT_AMOUNT: Captures manual adjustments to depreciation.

3. Depreciation Calculation Logic

Oracle EBS computes depreciation using methods (e.g., straight-line, declining balance) defined in FA_METHODS. The FA_DEPRN_DETAIL table stores results of these calculations, including:

• Pro-rated depreciation for partial periods.
• Impact of salvage value and cost adjustments.
• Recapture amounts for retired assets.

4. Integration with Other Modules

Data flows between FA_DEPRN_DETAIL and:

• General Ledger (GL): Depreciation journals are posted via FA_DEPRN_SUMMARY.
• Subledger Accounting (SLA): Ensures compliance with accounting standards.
• Tax Reporting: Supports tax-specific books for regional compliance.

5. Performance and Maintenance Considerations

For large asset volumes:

• Indexing: Key columns (ASSET_ID, BOOK_TYPE_CODE, PERIOD_COUNTER) should be indexed.
• Partitioning: Consider partitioning by BOOK_TYPE_CODE or fiscal year.
• Purging: Archive old records using FA_PURGE utilities to optimize performance.

6. Common Use Cases

• Period Close: Validate depreciation totals before GL posting.
• Asset Reconciliation: Compare DEPRN_RESERVE with net book value.
• Tax Audits: Extract historical depreciation for tax authorities.

7. Example Query

To retrieve depreciation details for an asset:

SELECT asset_id, period_counter, deprn_amount, ytd_deprn, deprn_reserve
FROM fa_deprn_detail
WHERE book_type_code = 'CORPORATE'
AND asset_id = 1001
ORDER BY period_counter;

Conclusion

The FA_DEPRN_DETAIL table is foundational for accurate depreciation management in Oracle EBS. Its design ensures traceability, supports diverse accounting requirements, and integrates seamlessly with other modules. Proper maintenance and understanding of its structure are essential for financial integrity and compliance.