Search Results fa_mc_deprn_detail




Overview
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Overview

The FA_MC_DEPRN_DETAIL table is a core transactional table within the Oracle E-Business Suite Fixed Assets module (OFA). It stores detailed, period-level depreciation amounts in the reporting currency for each asset distribution line. Its primary role is to support the multi-currency accounting and reporting capabilities of the application. When depreciation is run for a primary (functional currency) asset book, the system posts corresponding entries to this table to record the translated depreciation expense and reserve amounts for each associated reporting currency set of books. This enables consolidated financial reporting across different currencies and legal entities. The table is essential for generating accurate journal entries for depreciation expense and for maintaining the detailed audit trail of depreciation calculations at the distribution level in reporting currencies.

Key Information Stored

The table's structure is defined by a composite primary key that uniquely identifies a reporting currency depreciation record for a specific period and asset location. The key columns are BOOK_TYPE_CODE, ASSET_ID, PERIOD_COUNTER, DISTRIBUTION_ID, and SET_OF_BOOKS_ID. Critical data columns include DEPRN_AMOUNT, YTD_DEPRN, and DEPRN_RESERVE, which hold the periodic, year-to-date, and cumulative depreciation amounts in the reporting currency, respectively. The table also stores the Code Combination IDs (CCIDs) for the related general ledger accounts, such as DEPRN_EXPENSE_CCID and DEPRN_RESERVE_CCID, and references to the corresponding General Ledger journal entries via JE_HEADER_ID and specific JE_LINE_NUM fields for depreciation, bonus depreciation, and revaluation amortization. This links asset transactions directly to the subledger accounting engine.

Common Use Cases and Queries

This table is central to reporting and reconciliation activities for multi-currency asset depreciation. Common use cases include generating detailed depreciation reports by reporting currency, reconciling the Fixed Assets subledger to the General Ledger for depreciation expense accounts, and auditing depreciation calculations for specific assets across different ledgers. A typical analytical query would join this table to FA_ADDITIONS_B and FA_DISTRIBUTION_HISTORY to report depreciation by asset number and location for a specific reporting book and accounting period.

SELECT fmd.asset_id, fa.asset_number, fd.location_id,
       fmd.deprn_amount, fmd.ytd_deprn, fmd.deprn_reserve
FROM fa_mc_deprn_detail fmd,
     fa_additions_b fa,
     fa_distribution_history fd
WHERE fmd.set_of_books_id = :reporting_sob_id
  AND fmd.book_type_code = :book_type_code
  AND fmd.period_counter = :period_counter
  AND fmd.asset_id = fa.asset_id
  AND fmd.distribution_id = fd.distribution_id;

Another critical use case is tracing the journal entries posted from depreciation runs by querying the JE_HEADER_ID and related JE_LINE_NUM columns against the GL_JE_HEADERS and GL_JE_LINES tables.

Related Objects

FA_MC_DEPRN_DETAIL has extensive relationships with other key Fixed Assets and General Ledger tables, as indicated by its foreign key constraints. Primary related objects include:

  • FA_BOOK_CONTROLS & FA_DEPRN_PERIODS: For validating the asset book and accounting period.
  • FA_ADDITIONS_B & FA_DISTRIBUTION_HISTORY: For core asset and distribution line information.
  • GL_CODE_COMBINATIONS: For the general ledger accounts used for depreciation, reserve, bonus, and revaluation.
  • GL_JE_HEADERS & GL_JE_LINES: For the posted journal entry details in the General Ledger.
  • FA_DEPRN_DETAIL: The parallel table storing depreciation detail in the functional (primary) currency. FA_MC_DEPRN_DETAIL is the reporting currency counterpart.