Search Results fa_deprn_summary

The FA_DEPRN_SUMMARY table in Oracle E-Business Suite (EBS) 12.1.1 and 12.2.2 is a critical repository for asset depreciation summary data. It stores aggregated depreciation information for assets, facilitating financial reporting, tax compliance, and asset lifecycle management. This table is part of the Fixed Assets module and is integral to the calculation, tracking, and reporting of asset depreciation across accounting periods.

Table Structure and Key Columns

The FA_DEPRN_SUMMARY table contains the following key columns:

• BOOK_TYPE_CODE: Identifies the depreciation book (e.g., Corporate, Tax) associated with the asset.
• ASSET_ID: Unique identifier for the asset.
• DEPRN_RUN_DATE: The date when depreciation was last calculated.
• DEPRN_AMOUNT: The depreciation expense for the current period.
• YTD_DEPRN: Year-to-date depreciation amount.
• DEPRN_RESERVE: Cumulative depreciation reserve (total depreciation since acquisition).
• ADDITION_COST: Additional costs added to the asset.
• ADJUSTMENT_COST: Cost adjustments due to revaluations or transfers.
• PERIOD_COUNTER: Sequential counter representing the accounting period.

Functional Role in Oracle EBS

The FA_DEPRN_SUMMARY table serves as the backbone for:

1. Depreciation Calculation: Stores periodic depreciation amounts computed based on methods like Straight-Line, Declining Balance, or Units of Production.
2. Financial Reporting: Provides data for balance sheets (e.g., net book value) and income statements (e.g., depreciation expense).
3. Tax Compliance: Tracks tax-specific depreciation (e.g., MACRS) in designated tax books.
4. Asset Reconciliation: Ensures consistency between asset costs, accumulated depreciation, and net book values.

Integration with Other Modules

The table integrates with:

• General Ledger (GL): Depreciation journal entries are posted to GL via the FA_DEPRN_SUMMARY data.
• Subledger Accounting (SLA): Supports detailed accounting rules for depreciation transactions.
• FA_ASSETS: Links to master asset records for cost and lifecycle details.

Technical Considerations

• Indexing: Key columns (BOOK_TYPE_CODE, ASSET_ID, PERIOD_COUNTER) are indexed for performance.
• Partitioning: In large implementations, the table may be partitioned by BOOK_TYPE_CODE or PERIOD_COUNTER.
• Purge Process: Historical data is archived via the FA_PURGE process to maintain performance.

Common Use Cases

1. Period Close: Validating depreciation amounts before GL posting.
2. Audit Queries: Reconciling asset values with financial statements.
3. Custom Reports: Extracting data for regulatory or management reporting.

Example Query

SELECT BOOK_TYPE_CODE, ASSET_ID, DEPRN_AMOUNT, YTD_DEPRN, DEPRN_RESERVE
FROM FA_DEPRN_SUMMARY
WHERE PERIOD_COUNTER = 202401
AND BOOK_TYPE_CODE = 'CORPORATE';

Conclusion

The FA_DEPRN_SUMMARY table is a cornerstone of Oracle EBS Fixed Assets, ensuring accurate depreciation tracking and seamless integration with financial processes. Its design supports compliance, reporting, and operational efficiency, making it indispensable for asset-intensive organizations.