Search Results fa_leases_pk

Overview

FA_LEASES is the Oracle Assets (OFA) transactional table that stores lease information for leased assets. It operates within the FA schema and is the central repository for lease contract data referenced by capitalized asset records. In Oracle E-Business Suite 12.1.1 and 12.2.2, the table supports the leasing functionality used to associate assets acquired under capital or operating lease arrangements with their lessor, payment terms, and financial valuation data.

From a Data Vault modeling perspective, the heuristic classification of this object is satellite-leaning. FA_LEASES is not a pure hub, since its primary key LEASE_ID is a system-generated surrogate rather than a natural business key, and the table carries extensive descriptive and financial attributes. It behaves as a satellite attached to a lease hub, while simultaneously acting as a parent for downstream relationships. Modelers should treat LEASE_ID as the durable identifier and the combined LESSOR_ID and LEASE_NUMBER as the natural business key candidate.

Key Information Stored

The table contains 39 documented columns. The most business-significant are:

• LEASE_ID — surrogate primary key, enforced by FA_LEASES_PK.
• LEASE_NUMBER and LESSOR_ID — together form unique index FA_LEASES_U2, the business-key candidate identifying a lease per lessor.
• DESCRIPTION — free-text description of the lease.
• LESSOR_ID and LESSOR_SITE_ID — reference the vendor and vendor site in Payables.
• PAYMENT_SCHEDULE_ID — links to the payment schedule definition.
• FASB_LEASE_TYPE and LEASE_TYPE — statutory and operational lease classification.
• CURRENCY_CODE — currency of the lease amounts (foreign key to FND_CURRENCIES).
• COST_CAPITALIZED, FAIR_VALUE, PRESENT_VALUE — the financial valuation amounts used in capitalization.
• TRANSFER_OWNERSHIP and BARGAIN_PURCHASE_OPTION — flags driving capital-lease criteria.
• LEASE_TERM and ASSET_LIFE — term and useful-life attributes.
• DIST_CODE_COMBINATION_ID — the distribution account for lease accounting.
• TERMS_ID — reference to payment terms.
• WHO columns and 15 ATTRIBUTE flexfields plus ATTRIBUTE_CATEGORY_CODE for descriptive flexibility.

Common Use Cases and Queries

Typical reporting includes listing all leases for a lessor, reconciling capitalized lease assets, and computing present versus fair value for lease classification.

Retrieve leases for a specific lessor:

SELECT l.lease_id, l.lease_number, l.description, l.cost_capitalized, l.present_value, l.fair_value
FROM   fa.fa_leases l
WHERE  l.lessor_id = :p_lessor_id;

Join to capitalized assets to review asset-to-lease mapping:

SELECT a.asset_number, l.lease_number, l.lease_type, l.lease_term
FROM   fa.fa_additions_b a, fa.fa_leases l
WHERE  a.lease_id = l.lease_id;

Validate capitalization criteria for lease classification review:

SELECT lease_number, transfer_ownership, bargain_purchase_option, lease_term, asset_life
FROM   fa.fa_leases
WHERE  fasb_lease_type = :p_type;

Related Objects

• FA_ADDITIONS_B — child table; FA_ADDITIONS_B.LEASE_ID references FA_LEASES.LEASE_ID, linking capitalized assets to their lease.
• FA_LEASE_PAYMENT_ITEMS — child table; FA_LEASE_PAYMENT_ITEMS.LEASE_ID references FA_LEASES.LEASE_ID, holding individual payment line items.
• FA_LEASE_SCHEDULES — parent reference; FA_LEASES.PAYMENT_SCHEDULE_ID maps to the payment schedule.
• PO_VENDORS — parent reference; FA_LEASES.LESSOR_ID identifies the lessor vendor.
• PO_VENDOR_SITES_ALL — parent reference; FA_LEASES.LESSOR_SITE_ID identifies the lessor site.
• FND_CURRENCIES — parent reference; FA_LEASES.CURRENCY_CODE defines the currency.
• GL_CODE_COMBINATIONS — parent reference; FA_LEASES.DIST_CODE_COMBINATION_ID drives lease accounting distribution.

These relationships confirm FA_LEASES as the satellite-and-parent core of the Oracle Assets leasing model, joining procurement, payables, general ledger, and asset masters into a single lease view.