Results for “ytd_deprn”

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

Overview

FA_SHORT_TAX_RESERVES is a table in the FA schema (product OFA – Assets) within Oracle E-Business Suite 12.1.1 and 12.2.2. It stores accumulated depreciation amounts for assets that were added during short tax years in their associated tax books. Short tax years occur when a fiscal or tax period spans fewer than twelve months, typically in the first year of an entity's existence or in a final year of operation. Oracle Assets uses this table to preserve the tax depreciation reserve that results from applying prorated conventions to assets placed in service during such years.

Using heuristic Data Vault modeling, the relationship structure suggests this object functions as a link table. It connects an asset (via ASSET_NUMBER to FA_ADDITIONS_B), a tax book (via TAX_BOOK to FA_BOOK_CONTROLS), and a prorate convention (via PRORATE_CONVENTION_CODE to FA_CONVENTION_TYPES). This classification is a modeling suggestion only; the table is a transactional sub-ledger detail object, not a formally modeled Data Vault construct.

Key Information Stored

The table contains nine documented columns. The unique index FA_SHORT_TAX_RESERVES_U1 on (TAX_BOOK, ASSET_NUMBER) establishes the business-key candidate — no standalone surrogate primary key column is documented. The most significant columns are:

• ASSET_NUMBER — Identifies the asset; together with TAX_BOOK it forms the unique business key. Foreign key to FA_ADDITIONS_B.
• TAX_BOOK — The tax book in which the short-year reserve applies. Foreign key to FA_BOOK_CONTROLS.
• DEPRN_RESERVE — The accumulated tax depreciation reserve held for the asset under short-year treatment.
• YTD_DEPRN — Year-to-date depreciation associated with the short tax year.
• DATE_PLACED_IN_SERVICE — The in-service date that triggers short-year proration.
• ORIGINAL_DEPRN_START_DATE — The original depreciation start date, used to reconcile the prorated schedule.
• PRORATE_CONVENTION_CODE — The convention applied to the short year. Foreign key to FA_CONVENTION_TYPES.
• DEPRN_METHOD_CODE — The depreciation method governing the calculation.
• LIFE_IN_MONTHS — The asset's depreciable life expressed in months.

Common Use Cases and Queries

Consultants use this table to audit tax book balances for entities with short tax years, to reconcile the difference between the tax reserve and book reserve, and to validate the impact of prorate conventions on newly capitalized assets. Typical reporting includes short-year assets by book and by convention.

• Retrieve short-year reserves for a specific tax book:
  SELECT asset_number, deprn_reserve, ytd_deprn FROM fa_short_tax_reserves WHERE tax_book = :book;
• Join to assets to obtain descriptive detail:
  SELECT s.asset_number, a.description, s.deprn_reserve FROM fa_short_tax_reserves s, fa_additions_b a WHERE s.asset_number = a.asset_number;
• Aggregate reserves by prorate convention:
  SELECT prorate_convention_code, SUM(deprn_reserve) FROM fa_short_tax_reserves GROUP BY prorate_convention_code;

Because the table is populated during depreciation and tax reserve processing, reconciliation reports should be run after depreciation has been executed for the affected periods.

Related Objects

The documented foreign keys identify the principal related objects:

• FA_ADDITIONS_B — joined on ASSET_NUMBER; supplies asset master information.
• FA_BOOK_CONTROLS — joined on TAX_BOOK; defines the tax book.
• FA_CONVENTION_TYPES — joined on PRORATE_CONVENTION_CODE; defines the proration convention.

Additional relevant objects include FA_BOOKS (book-level asset balances), FA_DEPRN_SUMMARY (period depreciation totals), and the depreciation and tax reserve concurrent programs that populate this table. These are commonly referenced together when validating short-tax-year calculations.