Search Results fa_deprn_summary

Overview

The FA_DEPRN_SUMMARY table is a core data repository within the Oracle E-Business Suite Fixed Assets module (OFA). It serves as the primary table for storing aggregated, asset-level depreciation information for each accounting period. Its fundamental role is to maintain the cumulative depreciation and net book value (NBV) for every asset in a given depreciation book, providing the essential financial data required for balance sheet reporting, asset tracking, and period-end close processes. The table's structure, with its primary key on BOOK_TYPE_CODE, ASSET_ID, and PERIOD_COUNTER, ensures a unique and auditable record of an asset's depreciation history over time.

Key Information Stored

The table's columns store the critical financial totals derived from detailed depreciation transactions. Key columns include the primary key components (BOOK_TYPE_CODE, ASSET_ID, PERIOD_COUNTER), which define the specific asset, book, and period. The core financial data is held in columns such as DEPRN_RUN_DATE, DEPRN_AMOUNT (depreciation expense for the period), YTD_DEPRN (year-to-date depreciation), and DEPRN_RESERVE (accumulated depreciation to date). Other vital fields include REVAL_AMORTIZATION_BASIS, REVAL_RESERVE, and the various COST columns, which track adjustments from revaluations and impairments. Together, these fields provide a complete snapshot of an asset's cost, depreciation, and net book value at the close of any period.

Common Use Cases and Queries

This table is central to asset reporting and reconciliation. Common use cases include generating the corporate fixed assets register, calculating period-end depreciation journal entries, and supporting audit inquiries into asset balances. A fundamental query retrieves the current NBV for assets in a specific book:

• SELECT asset_id, cost, deprn_reserve, (cost - deprn_reserve) net_book_value FROM fa_deprn_summary WHERE book_type_code = 'CORP' AND period_counter = (SELECT max(period_counter) FROM fa_deprn_periods WHERE book_type_code = 'CORP' AND period_close_date IS NOT NULL);

Another critical pattern is tracing depreciation history by joining to FA_DEPRN_PERIODS to get the period name and date, enabling trend analysis and roll-forward reports from one period to the next.

Related Objects

As indicated by its foreign keys, FA_DEPRN_SUMMARY has integral relationships with several master and transactional tables. It references FA_BOOK_CONTROLS (for book validation), FA_ADDITIONS_B (for core asset attributes), and FA_DEPRN_PERIODS (for period status). Most importantly, it has a one-to-many relationship with FA_DEPRN_DETAIL, where the detailed, distribution-level depreciation transactions are stored. The summary table is also a primary source for key asset reports and is commonly accessed via public views such as FA_BOOK_CONTROLS_V, which joins summary data with asset and book descriptions for reporting purposes.