Search Results fa_impairments_mrc_v

Overview

FA_IMPAIRMENTS_MRC_V is a reporting view owned by the APPS schema in Oracle E-Business Suite, belonging to the Oracle Assets (OFA) product family. It exposes impairment records across multiple reporting currencies and is defined in Oracle EBS 12.1.1 and 12.2.2. The view presents impairment data for a single set of books at a time, using the Multi-Reporting Currency (MRC) architecture to return the translated impairment amounts relevant to the caller's current reporting context.

Impairment accounting allows an organization to reduce the carrying value of an asset when its recoverable amount falls below its net book value. This view surfaces those impairment events, including the net book value at the time of impairment, the net selling price, and the value in use, so that the impairment amount can be computed and reported consistently across ledgers.

Underlying Base Objects

The view is defined over a single documented base object, the synonym FA_MC_IMPAIRMENTS (which resolves to the underlying multi-currency impairment table). The view text reads all impairment attributes directly from FA_MC_IMPAIRMENTS (aliased FMCIP), applying no joins or aggregations.

The defining characteristic is the MRC filter applied in the WHERE clause:

WHERE FMCIP.SET_OF_BOOKS_ID = NVL(TO_NUMBER(SUBSTRB(USERENV('CLIENT_INFO'), 45, 10)), -1)

The USERENV('CLIENT_INFO') call retrieves a session-level context string, and characters 45–54 of that string are converted to a number to identify the active SET_OF_BOOKS_ID. This means the view returns only the impairment records for the set of books indicated by the client's environment, rather than the full set of records in the underlying table. When no valid context is set, the NVL default of -1 causes the query to return no rows.

Key Columns

• IMPAIRMENT_ID / IMPAIRMENT_NAME / DESCRIPTION — The unique identifier, user-facing name, and description of the impairment transaction.
• SET_OF_BOOKS_ID — The ledger/set of books context; this is the column filtered by the MRC session logic.
• ASSET_ID — The asset whose value has been impaired.
• NET_BOOK_VALUE — The carrying value of the asset at impairment time; a primary input to the impairment calculation. This is the column most closely associated with the "net_book_value" search term.
• NET_SELLING_PRICE — The fair value less costs to sell, used as one measure of recoverable amount.
• VALUE_IN_USE — The present value of expected future cash flows from the asset.
• IMPAIRMENT_AMOUNT — The computed write-down, generally the excess of net book value over the higher of net selling price and value in use.
• IMPAIRMENT_DATE / USER_DATE / PERIOD_COUNTER_IMPAIRED — The date and accounting period in which the impairment was recognized.
• CASH_GENERATING_UNIT_ID — The cash-generating unit to which the asset belongs, relevant for goodwill impairment testing.
• GOODWILL_ASSET_ID / GOODWILL_AMOUNT — The goodwill asset and amount associated with the impairment.
• BOOK_TYPE_CODE — The asset book (for example, a corporate or tax book) in which the impairment is recorded.
• STATUS / REQUEST_ID / DATE_INEFFECTIVE — Processing status, the concurrent request that generated the record, and the date the impairment became ineffective.
• Audit columns — CREATION_DATE, CREATED_BY, LAST_UPDATE_DATE, LAST_UPDATED_BY, and LAST_UPDATE_LOGIN.

Common Use Cases and Queries

The view is typically used in custom reports, reconciliation queries, and integration extracts that must respect multi-currency set-of-books filtering. A representative query retrieving impaired assets and their net book values is:

SELECT impairment_id, impairment_name, asset_id, net_book_value, net_selling_price, value_in_use, impairment_amount, impairment_date FROM apps.fa_impairments_mrc_v WHERE book_type_code = 'CORP';

To isolate impairments where the write-down exceeded a threshold:

SELECT asset_id, net_book_value, impairment_amount FROM apps.fa_impairments_mrc_v WHERE impairment_amount > 10000 ORDER BY impairment_amount DESC;

Because the SET_OF_BOOKS_ID filter is driven by CLIENT_INFO, direct ad-hoc queries from tools that do not initialize this context may return no rows. Report developers should confirm that the correct set of books context is established, or reference the base table FA_MC_IMPAIRMENTS directly where session-based filtering is not required. The view remains a convenient, APPS-owned read-only interface for impairment and net book value reporting across Oracle Assets ledgers.