Results for “fa_retirements”

AI-generated from documented ETRM metadata — verify critical details on the linked pages.

Overview

FA_RETIREMENTS is the Oracle Assets (OFA) transaction table that records the retirement and reinstatement activity of assets within a depreciation book. Each row represents a single retirement event for an asset, capturing the financial, tax, and accounting detail required to process the disposal, calculate gain or loss, recapture investment tax credit (ITC), and post the resulting journal entries to the general ledger. In Oracle EBS 12.1.1 and 12.2.2 the table resides in the FA schema and is owned by the Assets product. Its documented description is "Information about asset retirements and reinstatements."

Viewed through a Data Vault modeling lens, the mined foreign-key structure classifies FA_RETIREMENTS as satellite-leaning. The table carries descriptive, time-stamped attributes tied to an asset and a book, rather than acting purely as a many-to-many link or a standalone hub. In practice the retirement transaction functions as a business event record that many downstream tables reference by RETIREMENT_ID.

Key Information Stored

The surrogate primary key is RETIREMENT_ID, enforced by the unique index FA_RETIREMENTS_PK. A second unique index, FA_RETIREMENTS_U2, covers TRANSACTION_HEADER_ID_IN, making it a documented business-key candidate alongside the surrogate. The most significant columns include:

• RETIREMENT_ID — surrogate primary key uniquely identifying each retirement or reinstatement event.
• ASSET_ID — foreign key to FA_ADDITIONS_B, linking the event to the asset being retired.
• BOOK_TYPE_CODE — the depreciation book in which the retirement is recorded; references FA_BOOK_CONTROLS.
• TRANSACTION_HEADER_ID_IN / TRANSACTION_HEADER_ID_OUT — foreign keys to FA_TRANSACTION_HEADERS, identifying the inbound and outbound transaction batches.
• DATE_RETIRED and DATE_EFFECTIVE — the date the asset was retired and the date the retirement takes accounting effect.
• COST_RETIRED, NBV_RETIRED, RESERVE_RETIRED — the cost, net book value, and accumulated depreciation removed on disposal.
• PROCEEDS_OF_SALE, GAIN_LOSS_AMOUNT, GAIN_LOSS_TYPE_CODE — sale proceeds and the computed gain or loss classification.
• STATUS — processing status of the retirement record.
• RETIREMENT_TYPE_CODE and RETIREMENT_PRORATE_CONVENTION — the retirement category and the prorate convention applied; the latter references FA_CONVENTION_TYPES.
• ITC_RECAPTURED and ITC_RECAPTURE_ID — investment tax credit recaptured, referencing FA_ITC_RECAPTURE_RATES.
• TRADE_IN_ASSET_ID — foreign key to FA_ADDITIONS_B for trade-in scenarios.
• STL_METHOD_CODE, STL_LIFE_IN_MONTHS, STL_DEPRN_AMOUNT — salvage or settlement method parameters referenced from FA_METHODS.
• REVAL_RESERVE_RETIRED, UNREVALUED_COST_RETIRED, BONUS_RESERVE_RETIRED, IMPAIR_RESERVE_RETIRED — revaluation, bonus, and impairment reserve amounts removed.
• Standard audit columns such as CREATED_BY, CREATION_DATE, LAST_UPDATE_DATE, and LAST_UPDATED_BY, plus ATTRIBUTE1 through ATTRIBUTE15 and ATTRIBUTE_CATEGORY_CODE for descriptive flexfield data.

Common Use Cases and Queries

Typical uses include retirement reporting, gain/loss reconciliation, ITC recapture analysis, and auditing of reinstatement activity. A common query joins retirement records to the asset additions table and book controls:

• List retirements by book and period: SELECT r.retirement_id, r.asset_id, r.date_retired, r.cost_retired, r.nbv_retired FROM fa_retirements r WHERE r.book_type_code = :book AND r.date_retired BETWEEN :from_date AND :to_date;
• Gain/loss analysis: SELECT r.retirement_id, r.proceeds_of_sale, r.gain_loss_amount, r.gain_loss_type_code FROM fa_retirements r WHERE r.status = 'P';
• Asset-level history: join FA_RETIREMENTS to FA_ADDITIONS_B on ASSET_ID to display the asset description and tag number alongside each retirement.
• ITC recapture reconciliation: join to FA_ITC_RECAPTURE_RATES on ITC_RECAPTURE_ID where ITC_RECAPTURED is not null.

These patterns support period-close reporting, fixed-asset roll-forward schedules, and audit inquiries into disposals.

Related Objects

FA_RETIREMENTS sits at the center of a broad relationship network. Principal related objects include:

• FA_ADDITIONS_B — referenced via ASSET_ID and TRADE_IN_ASSET_ID; the master asset record.
• FA_BOOK_CONTROLS — referenced via BOOK_TYPE_CODE; defines the depreciation book.
• FA_TRANSACTION_HEADERS — referenced via TRANSACTION_HEADER_ID_IN and TRANSACTION_HEADER_ID_OUT; the transaction batch headers.
• FA_BOOKS — references FA_RETIREMENTS.RETIREMENT_ID through FA_BOOKS.RETIREMENT_ID, linking retirement activity to the asset book balance.
• FA_DISTRIBUTION_HISTORY — references RETIREMENT_ID, tying cost distribution changes to the retirement.
• FA_METHODS and FA_CONVENTION_TYPES — referenced via STL_METHOD_CODE and RETIREMENT_PRORATE_CONVENTION for calculation rules.
• FA_ITC_RECAPTURE_RATES — referenced via ITC_RECAPTURE_ID.
• JA_AU_BAL_CHG_SOURCE, JL_ZZ_FA_RETIREMNT_ADJS, JL_MX_FA_ISR_IMPAC — global localization and tax adjustment tables that reference RETIREMENT_ID.
• CSI_FA_TRANSACTIONS and OKL_TXL_ASSETS_B — downstream integration tables that carry RETIREMENT_ID for asset transaction and lease asset linkage.