Results for “fa_distribution_accounts”

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

Overview

FA_DISTRIBUTION_ACCOUNTS is a core Oracle Assets (OFA) table in Oracle E-Business Suite 12.1.1 and 12.2.2 that stores the account code combinations (CCIDs) used for every accounting distribution associated with an asset book. Each row represents a distinct set of general ledger accounts assigned to a distribution, enabling Oracle Assets to determine precisely which natural accounts to debit and credit when generating journal entries for depreciation, cost additions, retirements, revaluations, and other asset transactions.

The table resides in the FA schema and is owned by the OFA – Assets product. Its physical schema comprises 35 columns. The heuristic Data Vault classification mined from the foreign-key structure is that of a link table. This classification is a modeling suggestion rather than a mandatory EBS construct: the table functions as a transactional link that resolves relationships between book controls, distribution history records, and the chart of accounts, rather than acting as a standalone hub of business keys or a descriptive satellite.

Key Information Stored

The primary key of the table is FA_DISTRIBUTION_ACCOUNTS_PK, composed of the columns BOOK_TYPE_CODE and DISTRIBUTION_ID. A separate unique index, FA_DISTRIBUTION_ACCOUNTS_U1, covers the same two columns and serves as the documented business-key candidate, confirming that a distribution is uniquely identified within a given asset book.

The most significant columns fall into three groups:

• Identification columns — BOOK_TYPE_CODE, which references FA_BOOK_CONTROLS and identifies the asset book, and DISTRIBUTION_ID, which references FA_DISTRIBUTION_HISTORY and uniquely identifies the distribution line.
• Cost and clearing accounts — ASSET_COST_ACCOUNT_CCID, ASSET_CLEARING_ACCOUNT_CCID, CIP_COST_ACCOUNT_CCID, CIP_CLEARING_ACCOUNT_CCID, COST_REMOVAL_GAIN_CCID, COST_REMOVAL_LOSS_CCID, and COST_REMOVAL_CLEARING_CCID.
• Depreciation and reserve accounts — DEPRN_EXPENSE_ACCOUNT_CCID, DEPRN_RESERVE_ACCOUNT_CCID, DEPRN_ADJ_ACCOUNT_CCID, BONUS_EXP_ACCOUNT_CCID, BONUS_RSV_ACCOUNT_CCID, DEFERRED_EXP_ACCOUNT_CCID, DEFERRED_RSV_ACCOUNT_CCID, and IMPAIR_EXPENSE_ACCOUNT_CCID.
• Retirement, revaluation, and proceeds accounts — NBV_RETIRED_GAIN_CCID, NBV_RETIRED_LOSS_CCID, PROCEEDS_SALE_GAIN_CCID, PROCEEDS_SALE_LOSS_CCID, PROCEEDS_SALE_CLEARING_CCID, REVAL_AMORT_ACCOUNT_CCID, REVAL_RSV_ACCOUNT_CCID, REVAL_RSV_GAIN_ACCOUNT_CCID, REVAL_RSV_LOSS_ACCOUNT_CCID, REVAL_LOSS_ACCOUNT_CCID, CAPITAL_ADJ_ACCOUNT_CCID, and GENERAL_FUND_ACCOUNT_CCID.
• Audit columns — LAST_UPDATE_DATE, LAST_UPDATED_BY, CREATED_BY, CREATION_DATE, and LAST_UPDATE_LOGIN.

Every account column carries a foreign-key relationship to GL_CODE_COMBINATIONS, so each stored value is a valid account code combination identifier resolvable within the General Ledger chart of accounts.

Common Use Cases and Queries

The table is most frequently queried to audit which general ledger accounts are assigned to a distribution, to validate that all required accounts exist before running depreciation, or to reconcile the accounts posted to GL against asset transactions. A typical query joins the table to GL_CODE_COMBINATIONS to translate CCIDs into readable account strings:

• Retrieve the accounts for a distribution: SELECT * FROM fa_distribution_accounts WHERE book_type_code = :book AND distribution_id = :dist_id;
• Resolve CCIDs to account numbers: join DEPRN_EXPENSE_ACCOUNT_CCID to GL_CODE_COMBINATIONS.CODE_COMBINATION_ID and concatenate the segment columns.
• Validate completeness: query for rows where critical CCIDs such as ASSET_COST_ACCOUNT_CCID or DEPRN_RESERVE_ACCOUNT_CCID are null.
• Report on retirement accounts across books by filtering on NBV_RETIRED_GAIN_CCID or PROCEEDS_SALE_CLEARING_CCID.

These queries support period-end close preparation, account setup verification during implementation, and reconciliation reporting between Oracle Assets and General Ledger.

Related Objects

FA_DISTRIBUTION_ACCOUNTS depends on several tables, as defined by its foreign keys:

• FA_BOOK_CONTROLS — joined on BOOK_TYPE_CODE; defines the asset book to which the distribution accounts belong.
• FA_DISTRIBUTION_HISTORY — joined on DISTRIBUTION_ID; the parent record of the distribution itself.
• GL_CODE_COMBINATIONS — referenced by every account CCID column, providing the chart of accounts definition for each stored code combination.
• FA_DEPRN_SUMMARY and FA_TRANSACTION_HEADERS — commonly used alongside this table in depreciation and transaction reporting, as they share the book and distribution context.

Because the majority of its foreign keys point to GL_CODE_COMBINATIONS, the table also serves as the bridge between Oracle Assets distributions and the General Ledger account hierarchy, reinforcing its heuristic classification as a link object.