Results for “fa_deprn_summary”

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

Overview

FA_DEPRN_SUMMARY is the core Oracle Assets (OFA) table that stores depreciation information at the asset level for each asset, book, and accounting period. It resides in the FA schema and is classified as VALID in Oracle EBS 12.1.1 and 12.2.2. Every depreciation run performed in Oracle Assets writes its calculated results into this table, making it the authoritative source for period-by-period depreciation expense, accumulated depreciation reserves, year-to-date balances, and cost adjustments. Because it holds one row per asset-book-period combination, it functions as the primary reference point for asset depreciation balances, financial reporting, and reconciliation between the asset register and the General Ledger.

From a dimensional modeling perspective, this table exhibits satellite-leaning characteristics. Its composite primary key of BOOK_TYPE_CODE, ASSET_ID, and PERIOD_COUNTER anchors each row to the corresponding asset and book, while the remaining columns capture descriptive, time-varying financial measures. This structure treats the asset-book relationship as the durable business key and the period-level depreciation amounts as the mutable descriptive payload, consistent with a satellite pattern in a Data Vault design.

Key Information Stored

The table contains 36 documented columns. The most significant include:

• BOOK_TYPE_CODE, ASSET_ID, PERIOD_COUNTER: The composite surrogate primary key (FA_DEPRN_SUMMARY_PK) and the unique index FA_DEPRN_SUMMARY_U1, identifying the depreciation row for a specific asset in a specific book and period.
• DEPRN_AMOUNT: The depreciation expense charged in the current period.
• YTD_DEPRN: Year-to-date depreciation expense for the fiscal year.
• DEPRN_RESERVE: Accumulated depreciation reserve (net book value impact) as of the period.
• ADJUSTED_COST: The asset cost basis after adjustments.
• DEPRN_SOURCE_CODE: Indicator of the depreciation source (such as a depreciation run, adjustment, or override).
• BONUS_RATE, BONUS_DEPRN_AMOUNT, BONUS_YTD_DEPRN, BONUS_DEPRN_RESERVE: Bonus depreciation rate and corresponding current-period, year-to-date, and reserve amounts.
• REVAL_RESERVE, REVAL_DEPRN_EXPENSE, YTD_REVAL_DEPRN_EXPENSE: Revaluation reserve and revaluation-driven depreciation expense figures.
• IMPAIRMENT_AMOUNT, YTD_IMPAIRMENT, IMPAIRMENT_RESERVE: Impairment loss amounts, year-to-date impairment, and accumulated impairment reserve.
• PRODUCTION, YTD_PRODUCTION, LTD_PRODUCTION: Units-of-production statistics for production-based depreciation methods.
• DEPRN_RUN_DATE, DEPRN_RUN_ID, EVENT_ID: Audit identifiers linking the row to the depreciation run and accounting event that generated it.

Common Use Cases and Queries

Typical reporting scenarios include asset depreciation reconciliation, net book value reporting, and General Ledger tie-out. A common query pattern retrieves depreciation for a given book and period:

• Join to FA_ADDITIONS_B on ASSET_ID to obtain the asset number and description for a period
• Filter by BOOK_TYPE_CODE and PERIOD_COUNTER to isolate a specific accounting period
• Aggregate DEPRN_AMOUNT and YTD_DEPRN by book to reconcile period depreciation expense
• Compare DEPRN_RESERVE against adjusted cost to derive net book value
• Analyze bonus, revaluation, and impairment columns for specialized reporting requirements
• Trace rows back to FA_DEPRN_DETAIL using BOOK_TYPE_CODE, ASSET_ID, and PERIOD_COUNTER for cost-basis detail

Because depreciation rows accumulate over time, reporting queries typically constrain by PERIOD_COUNTER or fiscal year to avoid returning historical periods unintentionally.

Related Objects

FA_DEPRN_SUMMARY is tightly integrated with several Oracle Assets objects:

• FA_BOOK_CONTROLS: Referenced on BOOK_TYPE_CODE; defines the depreciation book, method defaults, and period status.
• FA_ADDITIONS_B: Referenced on ASSET_ID; provides the asset master record.
• FA_DEPRN_PERIODS: Referenced on BOOK_TYPE_CODE and PERIOD_COUNTER; defines open and closed depreciation periods.
• FA_DEPRN_DETAIL: Child table referencing BOOK_TYPE_CODE, ASSET_ID, and PERIOD_COUNTER; stores the cost-basis breakdown used to compute the summary amounts.
• FA_DEPRN_SUMMARY_PK / FA_DEPRN_SUMMARY_U1: The primary key and unique index enforcing one row per asset-book-period.

These relationships make FA_DEPRN_SUMMARY the central depreciation fact for the Oracle Assets module, supporting both transactional processing and financial reporting.