Search Results fa_mc_deferred_deprn_pk

Overview

FA_MC_DEFERRED_DEPRN is a transaction table in the Oracle Assets (OFA) module that stores deferred depreciation amounts calculated for each distribution line when an asset is reported in a reporting (corporate) currency that differs from the primary ledger currency. The "MC" prefix denotes Multi-Currency, and the table exists to support the multi-reporting-currency and multi-book accounting model introduced in Oracle E-Business Suite releases such as 12.1.1 and 12.2.2. Each row represents the deferred (unrecognized) depreciation attributable to a specific asset distribution line for a tax book, aligned with a corresponding corporate book, so that foreign-currency and reporting-currency books can reconcile deferred depreciation expense and reserve balances.

From a data modeling perspective, the heuristic Data Vault classification of this table is a link. This classification is mined from its foreign-key structure: the table stitches together independent business entities — assets, books, distribution lines, accounting flexfield combinations, and journal entries — rather than acting as a standalone hub of a single business key or a pure descriptive satellite.

Key Information Stored

The primary key FA_MC_DEFERRED_DEPRN_PK is a composite surrogate covering ASSET_ID, TAX_BOOK_TYPE_CODE, TAX_PERIOD_COUNTER, and DISTRIBUTION_ID. These four columns also constitute the natural business-key candidate that guarantees uniqueness per distribution line, book, and accounting period.

• ASSET_ID — Identifies the asset whose deferred depreciation is recorded; joins to FA_ADDITIONS_B.
• CORP_BOOK_TYPE_CODE / TAX_BOOK_TYPE_CODE — The corporate and tax book identifiers; both reference FA_BOOK_CONTROLS.
• CORP_PERIOD_COUNTER / TAX_PERIOD_COUNTER — Period identifiers for the corporate and tax books, defining the accounting period of the calculation.
• DISTRIBUTION_ID — The distribution line within FA_DISTRIBUTION_HISTORY to which the amounts apply.
• DEFERRED_DEPRN_EXPENSE_AMOUNT / DEFERRED_DEPRN_RESERVE_AMOUNT — The deferred depreciation expense and accumulated reserve amounts in reporting currency.
• DEFERRED_DEPRN_EXPENSE_CCID / DEFERRED_DEPRN_RESERVE_CCID — Accounting flexfield combinations for the expense and reserve accounts, joining GL_CODE_COMBINATIONS.
• JE_HEADER_ID, EXPENSE_JE_LINE_NUM, RESERVE_JE_LINE_NUM — The General Ledger journal header and line references created for the deferred amounts.
• SET_OF_BOOKS_ID — The ledger in which the reporting-currency entries are posted.
• EVENT_ID — Links the row to the corresponding subledger accounting event.

Common Use Cases and Queries

Typical scenarios include reconciling deferred depreciation between a tax book and its corporate book in a reporting currency, tracing deferred depreciation back to its GL journal entry, and auditing multi-currency depreciation roll-forwards.

A common query pattern joins the table to FA_BOOK_CONTROLS and GL_CODE_COMBINATIONS:

• SELECT d.asset_id, d.tax_book_type_code, d.deferred_deprn_expense_amount, gcc.segment1 FROM fa_mc_deferred_deprn d, gl_code_combinations gcc WHERE d.deferred_deprn_expense_ccid = gcc.code_combination_id;
• Reporting on deferred reserve by period: group by tax_period_counter and tax_book_type_code, summing deferred_deprn_reserve_amount.
• Tracing to GL: join JE_HEADER_ID to GL_JE_HEADERS and GL_JE_LINES to validate that deferred depreciation was posted.

Related Objects

• FA_ADDITIONS_B — joined on ASSET_ID; the asset master.
• FA_DISTRIBUTION_HISTORY — joined on DISTRIBUTION_ID; source of distribution lines.
• FA_BOOK_CONTROLS — referenced twice via CORP_BOOK_TYPE_CODE and TAX_BOOK_TYPE_CODE.
• GL_CODE_COMBINATIONS — referenced via DEFERRED_DEPRN_EXPENSE_CCID and DEFERRED_DEPRN_RESERVE_CCID.
• GL_JE_HEADERS — joined on JE_HEADER_ID for the journal header.
• GL_JE_LINES — joined on JE_HEADER_ID plus EXPENSE_JE_LINE_NUM and RESERVE_JE_LINE_NUM for the individual accounting lines.