Search Results fa_distribution_accounts




The FA_DISTRIBUTION_ACCOUNTS table in Oracle E-Business Suite (EBS) 12.1.1 or 12.2.2 is a critical component of the Fixed Assets module, serving as a repository for tracking the accounting distributions associated with asset transactions. This table plays a pivotal role in ensuring accurate financial reporting by maintaining detailed records of how asset costs, depreciation, and other financial adjustments are allocated across various general ledger (GL) accounts. Below is a detailed breakdown of its structure, functionality, and significance within Oracle EBS.

Table Structure and Key Columns

The FA_DISTRIBUTION_ACCOUNTS table stores distribution-level accounting entries for fixed assets. Key columns include:
  • DISTRIBUTION_ID: A unique identifier for each distribution record.
  • ASSET_ID: References the asset in the FA_ADDITIONS table.
  • BOOK_TYPE_CODE: Specifies the asset book (e.g., corporate, tax) to which the distribution applies.
  • TRANSACTION_HEADER_ID: Links to the transaction in FA_TRANSACTION_HEADERS that generated the distribution.
  • CODE_COMBINATION_ID: References the GL account combination in GL_CODE_COMBINATIONS.
  • UNITS_ASSIGNED: The quantity of units allocated to the distribution (for unit-based assets).
  • PERCENT: The percentage of the asset cost allocated to the distribution.
  • DATE_EFFECTIVE: The date from which the distribution is active.
  • DATE_INEFFECTIVE: The date when the distribution becomes inactive (if applicable).

Functional Role in Fixed Assets

The FA_DISTRIBUTION_ACCOUNTS table is integral to the following processes:
  1. Asset Capitalization: When an asset is added or adjusted, this table records the GL accounts to which costs are allocated.
  2. Depreciation Calculations: Depreciation expenses are distributed to the appropriate accounts based on the entries in this table.
  3. Retirements and Transfers: During asset retirements or transfers, the table updates distributions to reflect changes in ownership or usage.
  4. Financial Reporting: The data in this table feeds into GL entries, ensuring accurate financial statements.

Integration with Other Modules

The table interacts with several Oracle EBS modules:
  • General Ledger (GL): The CODE_COMBINATION_ID links to GL accounts, enabling seamless posting of asset-related journal entries.
  • Payables (AP): For assets acquired via invoices, distributions may align with AP invoice lines.
  • Projects (PA): Asset costs may be allocated to projects, with distributions reflecting project-specific GL accounts.

Technical Considerations

  • Indexing: Key columns like ASSET_ID, BOOK_TYPE_CODE, and TRANSACTION_HEADER_ID are typically indexed for performance.
  • Data Volume: Large implementations may have millions of rows, necessitating periodic archiving.
  • Audit Requirements: Changes to distributions may require compliance tracking, often implemented via triggers or audit tables.

Conclusion

The FA_DISTRIBUTION_ACCOUNTS table is a cornerstone of Oracle EBS Fixed Assets, ensuring precise accounting for asset-related transactions. Its design supports complex allocation scenarios, integration with other modules, and compliance with financial reporting standards. Understanding its structure and functionality is essential for consultants, implementers, and auditors working with Oracle EBS Fixed Assets.