Search Results fa_mc_deprn_summary_pk

Overview

FA_MC_DEPRN_SUMMARY is a core Oracle Assets (OFA) table that stores depreciation information at the asset level for multiple reporting books and reporting currencies. In Oracle EBS 12.1.1 and 12.2.2, this table is owned by the FA schema and holds one row per asset per depreciation book per accounting period. It is the multi-currency (MC) counterpart to FA_DEPRN_SUMMARY, enabling organizations that maintain multiple sets of books or reporting currencies to retain parallel depreciation results.

Each row captures the depreciation expense, accumulated reserve, year-to-date amounts, bonus depreciation, revaluation impacts, impairment, and production-based depreciation for a specific asset, book, and period. The table is populated primarily by the depreciation run (Depreciation program), which writes summarized results after calculating depreciation for each asset. Because the table is period-based, it serves as both a transactional record of depreciation postings and a historical ledger of asset book values.

Based on the foreign-key structure and heuristic Data Vault classification mined from the metadata, this table is best modeled as a link object. It connects dimension-like entities — the asset (via ASSET_ID) and the depreciation book (via BOOK_TYPE_CODE) — across the period axis, with the descriptive financial measures effectively behaving as link attributes rather than a pure hub or satellite.

Key Information Stored

The physical schema documents 38 columns. The primary key FA_MC_DEPRN_SUMMARY_PK is composed of BOOK_TYPE_CODE, ASSET_ID, PERIOD_COUNTER, and SET_OF_BOOKS_ID, which uniquely identifies each asset-book-period record. A redundant unique index, FA_MC_DEPRN_SUMMARY_U1, covers the same business-key combination (ASSET_ID, BOOK_TYPE_CODE, PERIOD_COUNTER, SET_OF_BOOKS_ID), reinforcing the natural key. There is no separate surrogate key column; the composite key functions as the identifier.

The most significant columns include:

• ASSET_ID — foreign key to FA_ADDITIONS_B; identifies the asset.
• BOOK_TYPE_CODE — foreign key to FA_BOOK_CONTROLS; identifies the depreciation book.
• SET_OF_BOOKS_ID — the ledger or set of books context for multi-currency reporting.
• PERIOD_COUNTER — the accounting period identifier; links to FA_DEPRN_PERIODS.
• DEPRN_AMOUNT — depreciation expense charged in the period.
• YTD_DEPRN — year-to-date depreciation expense.
• DEPRN_RESERVE — accumulated depreciation reserve to date.
• ADJUSTED_COST — the asset cost basis used for depreciation after adjustments.
• BONUS_DEPRN_AMOUNT, BONUS_YTD_DEPRN, BONUS_DEPRN_RESERVE — bonus depreciation components.
• REVAL_DEPRN_EXPENSE, REVAL_RESERVE, REVAL_AMORTIZATION — revaluation-related depreciation amounts.
• IMPAIRMENT_AMOUNT, YTD_IMPAIRMENT, IMPAIRMENT_RESERVE — impairment tracking.
• PRODUCTION, YTD_PRODUCTION, LTD_PRODUCTION — units-of-production depreciation basis.
• DEPRN_SOURCE_CODE and DEPRN_RUN_ID — identify the source and run that generated the row.

Common Use Cases and Queries

Typical reporting scenarios include period depreciation reconciliation, accumulated reserve reporting, and multi-book comparisons. Because the table is period-grained, it is frequently joined to FA_ADDITIONS_B, FA_BOOK_CONTROLS, and FA_DEPRN_PERIODS.

• Period depreciation expense by book: SELECT asset_id, deprn_amount, ytd_deprn FROM fa_mc_deprn_summary WHERE book_type_code = :book AND period_counter = :period;
• Accumulated reserve roll-forward: query DEPRN_RESERVE and DEPRN_AMOUNT across consecutive PERIOD_COUNTER values.
• Multi-currency comparison: aggregate YTD_DEPRN by SET_OF_BOOKS_ID for the same ASSET_ID.
• Bonus and revaluation analysis: filter on BONUS_DEPRN_AMOUNT, BONUS_DEPRN_RESERVE, REVAL_DEPRN_EXPENSE, and REVAL_RESERVE.
• Impairment reporting: sum IMPAIRMENT_AMOUNT and IMPAIRMENT_RESERVE by period.

Because the table is populated by the Depreciation program, it should generally be queried rather than updated directly; adjustments should flow through Oracle Assets processes.

Related Objects

The metadata documents two explicit foreign keys, which define the principal dependencies:

• FA_BOOK_CONTROLS — joined on BOOK_TYPE_CODE; provides book and calendar context.
• FA_ADDITIONS_B — joined on ASSET_ID; provides the asset definition.
• FA_DEPRN_PERIODS — logically joined on PERIOD_COUNTER and BOOK_TYPE_CODE to resolve period names and status.
• FA_DEPRN_SUMMARY — the single-currency equivalent; useful for reconciliation between the two tables.
• FA_MC_BOOK_CONTROLS — the multi-currency book control table, providing reporting currency context via SET_OF_BOOKS_ID.
• FA_DEPRN_DETAIL — provides the lower-level depreciation lines summarizing into this table.
• FA_ASSET_HISTORY and FA_TRANSACTION_HEADERS — support asset transaction and event reconciliation, linked through EVENT_ID where applicable.

These relationships make FA_MC_DEPRN_SUMMARY a central join point for depreciation reporting and multi-currency asset analysis in Oracle Assets.