Results for “fa_group_asset_default”

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

Overview

FA_GROUP_ASSET_DEFAULT is an Oracle Assets (OFA) application table owned by the FA schema. It defines the default general ledger account assignments used for a group asset within a specific depreciation book. In Oracle EBS 12.1.1 and 12.2.2, group assets allow a single parent record to hold collective financial and depreciation attributes for a set of member assets. Rather than maintaining separate account combinations for every member asset, Oracle Assets derives the appropriate accounts from this table at the group level, applying them during depreciation, revaluation, retirement, and transfer processing.

The table is documented in ETRM as VALID with 52 physical columns. Based on the foreign key relationships mined from the schema, the object is classified heuristically as a standalone structure within a Data Vault modeling suggestion. In practice, however, the presence of a composite surrogate primary key and multiple account IDs suggests the table behaves as a satellite-like attribute store keyed by group asset and book, with one foreign key branch pointing to FA_SUPER_GROUPS. The data vault classification is advisory only and should not be treated as an authoritative physical constraint.

Key Information Stored

The primary key is defined by the unique index FA_GROUP_ASSET_DEFAULT_U1 over the composite columns GROUP_ASSET_ID and BOOK_TYPE_CODE. These two columns form the surrogate primary key and uniquely identify one account-default record per group asset per book. They are also the strongest business-key candidates, since a group asset can meaningfully have only one default account set within a given book.

• GROUP_ASSET_ID — identifier of the group asset to which the account defaults belong.
• BOOK_TYPE_CODE — the depreciation book in which the defaults apply.
• ASSET_COST_ACCT / ASSET_COST_ACCT_CCID — cost account for capitalized additions.
• ASSET_CLEARING_ACCT / ASSET_CLEARING_ACCT_CCID — clearing account used during asset additions.
• DEPRN_EXPENSE_ACCT / DEPRN_EXPENSE_ACCT_CCID — depreciation expense account.
• DEPRN_RESERVE_ACCT / DEPRN_RESERVE_ACCT_CCID — accumulated depreciation reserve account.
• REVAL_RESERVE_ACCT / REVAL_RESERVE_ACCT_CCID and REVAL_AMORTIZATION_ACCT / REVAL_AMORTIZATION_ACCT_CCID — revaluation reserve and amortization accounts.
• PROCEEDS_OF_SALE_GAIN_ACCT, PROCEEDS_OF_SALE_LOSS_ACCT, PROCEEDS_OF_SALE_CLEARING_ACCT — retirement gain, loss, and clearing accounts.
• COST_OF_REMOVAL_GAIN_ACCT, COST_OF_REMOVAL_LOSS_ACCT, COST_OF_REMOVAL_CLEARING_ACCT — cost of removal accounts.
• NBV_RETIRED_GAIN_ACCT, NBV_RETIRED_LOSS_ACCT, REVAL_RSV_RETIRED_GAIN_ACCT, REVAL_RSV_RETIRED_LOSS_ACCT — net book value retirement accounts.
• SUPER_GROUP_ID — foreign key to FA_SUPER_GROUPS, linking the group asset to its super group hierarchy.

The *_ACCT columns store the account combination string, while the corresponding *_CCID columns store the numeric code combination identifier used by the Accounting Flexfield. Both representations are retained for performance and validation purposes. Standard WHO audit columns (CREATION_DATE, CREATED_BY, LAST_UPDATED_BY, LAST_UPDATE_LOGIN, LAST_UPDATE_DATE) are present, along with twenty GLOBAL_ATTRIBUTE1 through GLOBAL_ATTRIBUTE20 descriptive flexfield slots.

Common Use Cases and Queries

Typical reporting retrieves the default accounts for a group asset in a given book to verify accounting configuration before running depreciation or retirement processes. A representative query joins the table to the super group hierarchy:

SELECT g.GROUP_ASSET_ID,
       g.BOOK_TYPE_CODE,
       g.DEPRN_EXPENSE_ACCT_CCID,
       g.DEPRN_RESERVE_ACCT_CCID
  FROM FA.FA_GROUP_ASSET_DEFAULT g
 WHERE g.GROUP_ASSET_ID = :p_group_asset_id
   AND g.BOOK_TYPE_CODE = :p_book;

Reconciliation queries compare the *_ACCT string columns against their matching *_CCID values to detect inconsistencies introduced by chart-of-accounts changes. Audit reports also use LAST_UPDATE_DATE and LAST_UPDATED_BY to track configuration changes over time. Because SUPER_GROUP_ID references FA_SUPER_GROUPS, administrators can traverse the hierarchy to determine whether defaults are inherited or explicitly overridden.

Related Objects

• FA_SUPER_GROUPS — referenced by FA_GROUP_ASSET_DEFAULT.SUPER_GROUP_ID; defines the super group hierarchy associated with the account default record.
• FA_BOOK_CONTROLS — validated against BOOK_TYPE_CODE to confirm the depreciation book is active.
• FA_ASSET_DEFAULTS — the analogous account-default table for individual (non-group) assets, useful for comparison.
• FA_BOOKS — holds book-level information joined by BOOK_TYPE_CODE.
• FA_ADDITIONS_B, FA_DEPRN_SUMMARY, FA_RETIREMENTS — transactional tables whose account postings resolve to the defaults defined here.
• Oracle Assets accounting APIs (for example FA_ACCT_DEFAULT_PKG) — programmatic callers that read these defaults during asset creation and processing.