Search Results fa_mc_deprn_summary_n1

Overview

FA.FA_MC_DEPRN_SUMMARY is a Multi-Currency (MC) depreciation summary table within the Oracle E-Business Suite Fixed Assets (FA) schema. It stores the period-end depreciation results for each asset, book, and accounting period, expressed in the reporting currency associated with a given set of books. Its role is to persist the depreciation calculation output produced by the depreciation program (the "Depreciation Run") so that downstream processes — journal entry creation, reporting, and reconciliation — can consume consistent, period-level figures. The record is written or refreshed during the depreciation run and represents a ledger-level and asset-level snapshot of depreciation expense, reserves, and production-based figures.

From a Data Vault modeling perspective, the heuristic classification for this object is link. It connects business entities — the asset, the depreciation book, the accounting period, and the set of books — and carries the measures generated by the depreciation process for that combination. The surrogate primary key is enforced by FA_MC_DEPRN_SUMMARY_PK, defined on (BOOK_TYPE_CODE, ASSET_ID, PERIOD_COUNTER, SET_OF_BOOKS_ID), which also serves as the business key candidate alongside the unique index FA_MC_DEPRN_SUMMARY_U1 on (ASSET_ID, BOOK_TYPE_CODE, PERIOD_COUNTER, SET_OF_BOOKS_ID).

Key Information Stored

The table contains 38 documented columns. The most significant identifying and measure columns are:

• SET_OF_BOOKS_ID — the ledger or set of books context for the summarized depreciation.
• BOOK_TYPE_CODE — the depreciation book (for example, a corporate or tax book) associated with the asset.
• ASSET_ID — the asset to which the depreciation figures apply.
• PERIOD_COUNTER — the accounting period identifier, linking the row to a specific open or closed period.
• DEPRN_RUN_DATE and DEPRN_RUN_ID — identify when and within which depreciation run the figures were produced.
• DEPRN_AMOUNT — the periodic depreciation expense posted for the asset.
• YTD_DEPRN and DEPRN_RESERVE — year-to-date expense and accumulated reserve balances.
• ADJUSTED_COST — the cost basis after adjustments, used to compute expense.
• DEPRN_SOURCE_CODE and CONVERTED_FLAG — indicate how the depreciation was derived (for example, converted or system-generated).
• PRODUCTION, LTD_PRODUCTION, and YTD_PRODUCTION — production-based figures for units-of-production depreciation.
• BONUS_RATE, BONUS_DEPRN_AMOUNT, BONUS_YTD_DEPRN, and BONUS_DEPRN_RESERVE — bonus depreciation amounts and reserves.
• REVAL_RESERVE, REVAL_DEPRN_EXPENSE, and REVAL_AMORTIZATION — revaluation-related reserves and amortization.
• IMPAIRMENT_AMOUNT, YTD_IMPAIRMENT, and IMPAIRMENT_RESERVE — impairment figures captured for the period.
• EVENT_ID — references the transaction event that triggered a particular depreciation adjustment.

The primary key (BOOK_TYPE_CODE, ASSET_ID, PERIOD_COUNTER, SET_OF_BOOKS_ID) defines the surrogate row identity, while the unique index FA_MC_DEPRN_SUMMARY_U1 on (ASSET_ID, BOOK_TYPE_CODE, PERIOD_COUNTER, SET_OF_BOOKS_ID) is the business-key candidate. Non-unique index FA_MC_DEPRN_SUMMARY_N1 supports set-of-books-period queries.

Common Use Cases and Queries

Typical scenarios include reconciliation of the depreciation run to the general ledger, review of accumulated reserves per asset, and reporting on bonus and revaluation components.

• Extracting period depreciation for a book and set of books:

  SELECT asset_id, deprn_amount, ytd_deprn, deprn_reserve FROM fa_mc_deprn_summary WHERE book_type_code = :book AND set_of_books_id = :sob AND period_counter = :period;

• Reviewing bonus depreciation by asset: filter on bonus_deprn_amount, bonus_ytd_deprn, and bonus_deprn_reserve.
• Identifying manually overridden depreciation: filter where deprn_override_flag is set and compare system_deprn_amount with deprn_amount.
• Impairment reporting across assets and periods using impairment_reserve and ytd_impairment.
• Auditing converted data using the converted_flag column.

Related Objects

The following objects are directly related through the documented foreign keys and business keys:

• FA.FA_BOOK_CONTROLS — joined on BOOK_TYPE_CODE; defines the depreciation book and its rules.
• FA.FA_ADDITIONS_B — joined on ASSET_ID; supplies the asset master attributes for the summarized rows.
• FA.FA_MC_DEPRN_SUMMARY_PK / FA_MC_DEPRN_SUMMARY_U1 — key structures used for lookups against the summary.
• FA.FA_DEPRN_SUMMARY — the equivalent single-currency depreciation summary, typically joined on ASSET_ID and PERIOD_COUNTER when reconciliations are needed.
• FA.FA_BOOK_CONTROLS and the depreciation program / journal entry APIs — these consume the summarized figures to generate accounting entries.