Results for “fa_distribution_accounts_u1”

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

Overview

FA.FA_DISTRIBUTION_ACCOUNTS is a core Oracle Assets (FA) configuration table that stores the default General Ledger account assignments used by the depreciation and asset accounting engine. Each row represents an accounting distribution rule keyed by a book and a distribution identifier, providing the debit and credit accounts required for asset additions, depreciation, transfers, retirements, revaluations, capital adjustments, and impairments. The table belongs to the OFA (Oracle Fixed Assets) design data group and resides in the APPS_TS_TX_DATA tablespace with a PCT Free of 10.

The distribution accounts recorded here are referenced during the Generate Accounts and Journal Entries processes, ensuring that every transaction generated by Oracle Assets is balanced and posts to the correct GL code combinations. In the 12.1.1 and 12.2.2 schemas, the table is documented with 35 columns and a single unique index. The metadata's heuristic Data Vault classification identifies this object as a link, which is a modeling suggestion: it joins the FA_BOOK_CONTROLS hub to the GL_CODE_COMBINATIONS dimension, capturing the many-to-many relationship between books and ledger accounts. The table also carries descriptive and audit attributes typical of an EBS transactional entity.

Key Information Stored

The table uses a composite business key rather than a single surrogate column. The unique index FA_DISTRIBUTION_ACCOUNTS_U1 enforces uniqueness on BOOK_TYPE_CODE and DISTRIBUTION_ID, and the primary key constraint FA_DISTRIBUTION_ACCOUNTS_PK is defined on the same two columns. The most significant columns are:

• BOOK_TYPE_CODE — Identifies the depreciation book (for example, a corporate or tax book) to which the distribution rule applies; foreign key to FA_BOOK_CONTROLS.
• DISTRIBUTION_ID — Surrogate identifier for the distribution record; foreign key to FA_DISTRIBUTION_HISTORY.
• ASSET_COST_ACCOUNT_CCID — Default cost account for asset additions.
• ASSET_CLEARING_ACCOUNT_CCID — Clearing account used when assets are added through clearing.
• DEPRN_EXPENSE_ACCOUNT_CCID — Depreciation expense account.
• DEPRN_RESERVE_ACCOUNT_CCID — Accumulated depreciation reserve account.
• CIP_COST_ACCOUNT_CCID and CIP_CLEARING_ACCOUNT_CCID — Construction-in-process cost and clearing accounts.
• NBV_RETIRED_GAIN_CCID and NBV_RETIRED_LOSS_CCID — Gain and loss accounts for net book value on retirement.
• PROCEEDS_SALE_GAIN_CCID, PROCEEDS_SALE_LOSS_CCID, and PROCEEDS_SALE_CLEARING_CCID — Accounts for sale proceeds and related clearing.
• REVAL_RSV_ACCOUNT_CCID, REVAL_RSV_GAIN_ACCOUNT_CCID, and REVAL_RSV_LOSS_ACCOUNT_CCID — Revaluation reserve and gain/loss accounts.
• BONUS_EXP_ACCOUNT_CCID and BONUS_RSV_ACCOUNT_CCID — Bonus depreciation expense and reserve accounts.
• IMPAIR_EXPENSE_ACCOUNT_CCID and IMPAIR_RESERVE_ACCOUNT_CCID — Impairment expense and reserve accounts.

Audit columns LAST_UPDATE_DATE, LAST_UPDATED_BY, CREATED_BY, CREATION_DATE, and LAST_UPDATE_LOGIN provide standard EBS who-column tracking. All CCID columns are foreign keys to GL_CODE_COMBINATIONS.

Common Use Cases and Queries

The primary use case is verifying that a book has correctly defined distribution accounts before running depreciation or period close. A typical query joins FA_BOOK_CONTROLS to retrieve the book name and selected account codes:

• Review all account assignments for a book: SELECT * FROM FA.FA_DISTRIBUTION_ACCOUNTS WHERE BOOK_TYPE_CODE = :book;
• Resolve account descriptions by joining GL_CODE_COMBINATIONS on the CCID columns to display concatenated segment values.
• Audit missing or duplicate distributions using FA_DISTRIBUTION_ACCOUNTS_U1 to confirm the BOOK_TYPE_CODE/DISTRIBUTION_ID pair is unique.
• Reconcile depreciation expense postings by extracting DEPRN_EXPENSE_ACCOUNT_CCID and DEPRN_RESERVE_ACCOUNT_CCID for a given book and period.
• Support retirement and revaluation reporting by surfacing the gain, loss, and clearing CCIDs used by the accounting engine.

Because the table is usually populated and maintained through the Oracle Assets setup forms, direct DML is uncommon; extracts are frequently consumed by GL reconciliation reports and custom subledger accounting queries.

Related Objects

• FA.FA_BOOK_CONTROLS — Parent book definition; joined on BOOK_TYPE_CODE.
• FA.FA_DISTRIBUTION_HISTORY — Referenced by DISTRIBUTION_ID; provides the historical distribution context.
• GL.GL_CODE_COMBINATIONS — Referenced by every *_CCID account column; supplies the chart of accounts segments.
• FA.FA_BOOK_CONTROLS — Also referenced through the book-level setup used during the Generate Accounts process.
• FA_DISTRIBUTION_ACCOUNTS_U1 and FA_DISTRIBUTION_ACCOUNTS_PK — The unique and primary key constraints that enforce data integrity.
• APPS.FA_DISTRIBUTION_ACCOUNTS — The synonym commonly used in APPS-level queries and reports.

These relationships make the table a central link between book setup, ledger account definitions, and the accounting distributions produced throughout the asset lifecycle.