Oracle Fixed Assets Useful 

Tables
December 8, 2008 ·

Hello Friends , here is some of quite commonly used FA (Fixed Assets) tables and
their usage. There are many other tables also in FA but here i am putting only few
commonly used tables. for other table if needed we can dig furthur. Let go through
below article and let me know if it useful.

1- FA_DEPRN_PERIODS
2- FA_DEPRN_SUMMARY
3- FA_ADDITIONS_B

4- FA_BOOKS

5- FA_CATEGORIES_B

6- FA_DEPRN_DETAIL

FA_DEPRN_PERIODS contains information about your depreciation periods. Oracle

Assets uses this table to determine when each period in FA_CALENDARS was open
for a depreciation book. PERIOD_OPEN_DATE and PERIOD_CLOSE_DATE are
the dates when you opened and closed each book’s depreciation period. Each time you
run the depreciation program, it closes the current period by setting
PERIOD_CLOSE_DATE to the system date. It also opens the next period by
inserting a new row into this table in which PERIOD_CLOSE_DATE is NULL and
PERIOD_OPEN_DATE equals the PERIOD_CLOSE_DATE of the old row.
CALENDAR_PERIOD_OPEN_DATE and CALENDAR_PERIOD_CLOSE_DATE
correspond to your calendar as defined by the START_DATE and END_DATE
columns in FA_CALENDAR_PERIODS.

FA_DEPRN_SUMMARY contains depreciation information for your assets. Each

time you run the depreciation program, it inserts one row into thistable for each asset.
PERIOD_COUNTER is the period for which you ran the depreciation program.
DEPRN_AMOUNT is the depreciation expense for an asset in a depreciation period.
It is the sum of DEPRN_AMOUNT in all the rows of FA_DEPRN_DETAIL for the
asset and period. YTD_DEPRN is the accumulated depreciation of an asset for the
current fiscal year as of the end of this period. DEPRN_RESERVE is the total
accumulated depreciation for this asset. DEPRN_SOURCE_CODE tells you what
program created the row BOOKS Created by the Depreciation Books form, Quick
Additions form, or the post mass additions program when you enter a new asset.
DEPRN Created by the depreciation program when you run depreciation.
ADJUSTED_COST is the depreciable basis the depreciation program uses to
calculate depreciation for an asset in a depreciation period. This value is the same as
the asset’s recoverable cost, except for assets that use a diminishing value
depreciation method, assets to which you have made an amortized adjustment, and
assets you have revalued.

For assets that use a diminishing value method, the ADJUSTED_COST is the
beginning of year net book value, which the depreciation program updates at the start
of each fiscal year. When you perform an amortized adjustment on an asset or revalue
it, the ADJUSTED_COST becomes the asset’s net book value at the time of the
adjustment or revaluation. BONUS_RATE is the bonus rate that Oracle Assets adds to
the adjusted rate to give you the flat rate for the fiscal year. The depreciation program
uses this rate to calculate depreciation for an asset. This only applies to assets that use
both a flat–rate depreciation method and bonus depreciation.

FA_ADDITIONS_B contains descriptive information to help you identify your assets.

Oracle Assets does not use this table to calculate depreciation.When you add an asset,
Oracle Assets inserts a row into this table and into FA_ASSET_HISTORY. When you
change the asset information stored in this table, Oracle Assets updates it in this table.
It also creates a new row in FA_ASSET_HISTORY. When you perform a unit
retirement, Oracle Assets reduces the CURRENT_UNITS by the units retired.
UNIT_ADJUSTMENT_FLAG is set to YES by the Additions form if you change the
number of units for an asset. The Transfers form resets it to NO after you reassign the
remaining units. FA_ADJUSTMENTS stores information that Oracle Assets needs to
create journal entries for transactions. The posting program creates journal entries for
regular depreciation expense from information in FA_DEPRN_DETAIL. Oracle
Assets inserts a row in this table for the debit and credit sides of a financial
transaction. All the rows for the same transaction have the same value in the
TRANSACTION_HEADER_ID column. The SOURCE_TYPE_CODE column tells
you which program created the adjustment:

- ADDITION Depreciation program

- ADJUSTMENT Expensed or Amortized Adjustment User Exit

- CIP ADDITION Depreciation program

- CIP ADJUSTMENT Expensed or Amortized Adjustment User Exit

- CIP RETIREMENT Gain/loss program

- DEPRECIATION Depreciation program (Retroactive transactions andexpensed depreciation

adjustments)
- RETIREMENT Gain/loss program

- RECLASS Reclassification user exit

- TRANSFER Transfers form

- TAX Reserve Adjustments form

- REVALUATION Mass revaluation program

The ADJUSTMENT_TYPE column tells you which type of account Oracle Assets
adjusts. DEBIT_CREDIT_FLAG is DR if the amount is a debit and CR if the amount
is a credit. ADJUSTMENT_AMOUNT is the amount debited or credited to the
account. ANNUALIZED_ADJUSTMENT is the adjustment amount for a period
times the number of periods in a fiscal year. The depreciation program uses it to
calculate the depreciation adjustment for an asset when you perform multiple
retroactive transactions on the asset. Oracle Assets calculates
ADJUSTMENT_PER_PERIOD by dividing the ADJUSTMENT_AMOUNT for a
retroactive transaction by the numberof periods between the period you entered the
transaction and the period that it was effective. For current period transactions, this
columnis zero. PERIOD_COUNTER_CREATED IS the period that you entered the
adjustment into Oracle Assets. PERIOD_COUNTER_ADJUSTED is the period to
which the adjustment applies. It is the same as PERIOD_COUNTER_CREATED,
unless you enter a reserve adjustment, in which case
PERIOD_COUNTER_ADJUSTED is the last period of the fiscal year to which the
adjustment applies. CODE_COMBINATION_ID indicates the Accounting Flexfield
combination Oracle Assets debits or credits for all transactions except reclassifications
and intercompany transfers. This CODE_COMBINATION_ID is generated using the
Account Generator, and the posting program does not perform any further processing.

FA_BOOKS contains the information that Oracle Assets needs to calculate

depreciation. When you initially add an asset, Oracle Assets inserts one row into the
table. This becomes the ”active” row for the asset. Whenever you use the
Depreciation Books form to change the asset’s depreciation information, or if you
retire or reinstate it, Oracle Assets inserts another row into the table, which then
becomes the new ”active” row, and marks the previous row as obsolete.

At any point in time, there is only one ”active” row in the table for an asset in any
given depreciation book. Generally, Oracle Assets uses the active row, but if you run
a report for a prior accounting period, Oracle Assets selects the row that was active
during that period. You can identify the active row for anasset in a book because it is
the only one whose DATE_INEFFECTIVE and
TRANSACTION_HEADER_ID_OUT are NULL. When Oracle Assets terminates a
row, the DATE_INEFFECTIVE and TRANSACTION_HEADER_OUT are set to the
DATE_EFFECTIVE and TRANSACTION_HEADER_IN of the new row,
respectively. This means that you can easily identify rows affected by the same
transaction because they have the same DATE_EFFECTIVE / DATE_INEFFECTIVE
and TRANSACTION_HEADER_ID_IN / TRANSACTION_HEADER_ID_OUT
pairs.When Oracle Assets creates the new row, the value used for the
TRANSACTION_HEADER_ID_IN column is the same as the
TRANSACTION_HEADER_ID in the row inserted into
FA_TRANSACTION_HEADERS, and the DATE_EFFECTIVE is the system date.
When you retire an asset, Oracle Assets inserts a new row to reduce the COST by the
amount retired. When you reinstate an asset, Oracle Assets inserts a new row to
increase the COST by the COST_RETIRED in the corresponding row in
FA_RETIREMENTS.RATE_ADJUSTMENT_FACTOR is originally 1. It is used to
spread depreciation over the remaining life of an asset after an amortization or
revaluation. If you perform a revaluation or an amortized adjustment, Oracle Assets
resets the Rate Adjustment Factor to prorate the remaining recoverable net book value
over the remaining life. This fraction is calculated as [Recoverable Cost – what
Depreciation Reserve would be]/Recoverable Cost. The depreciation program uses
this value to adjust the depreciation rate for an asset.

FA_CATEGORIES_B stores information about your asset categories. This table

provides default information when you add an asset. The depreciation program does
not use this information to calculate depreciation.The Asset Categories form inserts
one row in this table for each asset category you define. The Application Object
Library table FND_ID_FLEX_SEGMENTS stores information about which column
in this table is used for each segment.

FA_DEPRN_DETAIL contains the depreciation amounts that the depreciation

program charges to the depreciation expense account in each distribution line.

Oracle Assets uses this information to create depreciation expense journal entries for
your general ledger.The depreciation program inserts one row per distribution line for
an asset each time you run depreciation.
For example, if you assign an asset to two different cost centers, the depreciation
program inserts two rows in this table for the asset. DEPRN_AMOUNT is the amount
of depreciation expense calculated forthis distribution line.YTD_DEPRN is the year–
to–date depreciation allocated to thisdistribution line.When you add an asset, Oracle
Assets inserts a row into this table for the period before the current period. This row
has the asset cost in the ADDITION_COST_TO_CLEAR column and a
DEPRN_SOURCE_CODE of ’B’. This column is used for reporting on new assets.
When you run depreciation, Oracle Assets transfers the cost to the COST column in
the current period row, this row has a DEPRN_SOURCE_CODE of ’D’.