FA Retirements Data Model

Fixed Assets (FA)
FA Retirements/Reinstatements Data
Model Document
Author: Samayeeta Bandyopadhyay

Creation Date: 16-APR-2016
Last Updated:
Document Ref:
Version: 1A
Organization: Oracle India Private Limited.
1
Document Control
Change Record
1
59
Date Author Versio Change Reference

n
16-APR- Samayeeta 1A Initial document

2016 Bandyopadhyay
Reviewers
Name Position
Jai Thakkar Manager, Product Support

Anshu Malhotra Project Lead
Audience
Name Position
Product Support Team Internal.

Development Team
2
Table of Contents
Document Control..................................................................................................................................... 2
CHAPTER 1 - Introduction ..................................................................................................................... 5
Introduction to FA Retirements ............................................................................................................ 5
CHAPTER 2: Cost Retirement from Asset Workbench .......................................................................... 8
Introduction .......................................................................................................................................... 8
Steps to perform Cost Retirement ........................................................................................................ 8
CHAPTER 3 –Unit Retirement from Asset Workbench ....................................................................... 18
Introduction ........................................................................................................................................ 18
Steps to perform Unit Retirement ...................................................................................................... 18
CHAPTER 4 – Mass Retirement ........................................................................................................... 27
Introduction ........................................................................................................................................ 27
Steps to perform Mass Retirement .................................................................................................... 27
CHAPTER 5 – Retirement via API......................................................................................................... 37
Introduction to Retirement via API ..................................................................................................... 37
Working Retirement API sample ......................................................................................................... 37
CHAPTER 6 – Retirement via Mass External Retirements .................................................................. 39
Introduction ........................................................................................................................................ 39
Steps to perform Mass External Retirement ...................................................................................... 39
CHAPTER 7 – Flow of Data in Tables for Retirements ......................................................................... 41
From the Perspective of Asset Traces: ................................................................................................ 41
CHAPTER 8: Undo Retirement from Asset Workbench ...................................................................... 82
Introduction ........................................................................................................................................ 82
Steps to perform Undo Retirement from Asset Workbench .............................................................. 82
CHAPTER 9: Reinstatements from Asset Workbench ......................................................................... 91
Introduction ........................................................................................................................................ 91
Steps to perform Reinstatement from Asset Workbench .................................................................. 91
CHAPTER 10: Mass Reinstatements .................................................................................................... 98
Introduction ........................................................................................................................................ 98
Steps to perform Mass Reinstatement ............................................................................................... 98
3
CHAPTER 11: Mass Reinstatements via API ...................................................................................... 105
Introduction to Reinstatement via API ............................................................................................. 105
Working Reinstatement API sample ................................................................................................. 105
CHAPTER 12 – Flow of Data in Tables for Reinstatements ............................................................... 106
From the Perspective of Asset Traces: .............................................................................................. 106
CHAPTER 13: Scenarios for Retirements and Reinstatements ......................................................... 121
Introduction ...................................................................................................................................... 121
CHAPTER 14 – E-R Diagram and Table level details .......................................................................... 141
E-R Diagram of the Data Flow into Fixed Asset Tables ..................................................................... 141
Flow of Data in Fixed Asset Tables Associated with Asset Retirements/Reinstatements: ............... 142
CHAPTER 15 – XLA Tables, Accounting entries and Create Accounting ........................................... 146
Accounting Entries and Creating Accounting details ........................................................................ 147
Tables populated post Create Accounting – Assets program run .................................................... 149
Chapter 16 : Restrictions ................................................................................................................... 152
CHAPTER 17: Common Notes on Retirements and Reinstatements ................................................ 153
CHAPTER 18 – Forms and PLS files .................................................................................................... 154
List of relevant forms and PLS files along with the latest version number....................................... 154
Appendix: Setup at Book Controls and Asset Category .................................................................... 155
Setup for Book Controls .................................................................................................................... 155
Setup for Asset Category .................................................................................................................. 158
4
CHAPTER 1 - Introduction
Introduction to FA Retirements
The Fixed Assets (FA) module allows you to maintain equipment inventory, depreciation schedules
using the best accounting and tax strategies. It allows you to value assets using different
classifications, such as capitalized or Construction in Process (CIP) or expensed items.
Asset Retirement provides the functionality to retire an asset from the system. An asset can be
retired under the following circumstances:
a. It has completed depreciated i.e. is fully reserved

b. No longer used or in service
c. It was stolen, lost or damaged
Asset Retirement can be of the following types:
1. Partial Retirement or Full Retirement
 Partial Retirement is when you retire a portion of the asset but not completely.
 Full Retirement is when the entire asset is retired.
2. Unit Retirement or Cost Retirement
 Unit Retirement – Assets can have multiple units. When the retirement of the asset
is done based on its units where the required units of the asset are reduced.
When you retire an asset by units, Oracle Assets automatically calculates the
fraction of the cost retired.
In this case, the cost of the asset is adjusted based on the units retired by per unit
cost.
 Cost Retirement – Assets can also be retired partially or fully based on the cost
where the cost of the asset is reduced by the required amount.
When you retire an asset by cost, the units remain unchanged and the cost retired is
spread evenly among all assignment lines
Unit retirement and Cost retirement can be both of type Partial and Full.
The FA Retirement is the last stage of the Fixed Assets Life Cycle – The End of the Asset.
5
Fixed Assets Life Cycle
Addition
Retirement Depreciation
Adjustment/Transfer
(if any)
Types of Retirements
Retirements
Cost Retirement Unit Retirement
Partial Retirement Full Retirement
6
Methods of performing Retirements
Methods of performing
Retirements
Mass Mass External

Asset Workbench Retirements API
Retirements Retirements
7
CHAPTER 2: Cost Retirement from Asset Workbench
Introduction
Cost Retirement is the method of retiring an asset based on its cost i.e. the retirement is done by
reducing the asset’s cost.
Cost Retirement can be partial where only a portion of the cost is retired or it can also be full where
the entire cost is retired.
Cost Retirement can be performed for Capitalized, CIP (Construction In Process) and Expense Assets.
Steps to perform Cost Retirement
FLOWCHART:
Asset Asset
Assets
Responsibility Workbench
Enter the Cost Click on

Retired and click Query the asset
Retirements
on Done
Run Calculate
Gains and Losses
8
1. Navigation: Fixed Asset Responsibility - Assets - Asset Workbench
9
2. Query the Asset or the Book
10
3. Click on the Retirements Button
11
The following form opens up:
12
4. Enter the Retire Date and the Cost Retired and click on Done
Here, either the entire cost can be entered for Cost Retired to perform a Full Retirment or a portion
of the cost can be entered under Cost Retired for a Partial Retirement.
Partial Retirement
13
Full Retirement
14
5. A popup will appear indicating that the Transaction has been saved.
15
6. Run Calculate Gains and Losses to process the Retirement
16
7. The retirement transaction can be re-queried to confirm that it has been processed.
17
CHAPTER 3 –Unit Retirement from Asset Workbench
Introduction
Unit Retirement is the method of retiring an asset based on its units i.e. the retirement is done by
reducing the asset’s units.
When a unit retirement is done, the cost of the asset is adjusted by reducing it by taking the per unit
cost into account.
Unit Retirement can be partial where only a few units of the asset is retired or it can also be full
where all the units of the asset is retired.
Unit Retirement can be performed for Capitalized, CIP (Construction In Process) and Expense Assets.
For CIP assets since the cost of the asset is zero, a retirement on it is always a Full Retirement.
Steps to perform Unit Retirement
FLOWCHART:
Asset Asset
Assets
Enter the Units Click on

Retired and click Query the asset
Retirements
on Done
Run Calculate
Gains and Losses
18
19
2. Query the Asset or the Book
20
3. Click on the Retirements Button
21
4. Enter the Retire Date and the Units Retired and click on Continue
Here, either the all the units can be entered for Units Retired to perform a Full Retirment or a few of
the units can be entered under Units Retired for a Partial Retirement.
Once the Units to be retired is entered, the Cost Retired is populated based on the per unit cost to
be retired.
Note : To perform a Full Unit Retirement, enter the entire number of units in the Units Retired
section.
22
5. On Clicking on Continue, the Assignments form opens up to make the adjustments to the
Assignments
23
6. Enter the units to be retired in the Units Change section with a negative sign indicating the
reduction of the units and Click on Done.
24
25
8. The retirement transaction can be re-queried to confirm that it has been processed.
26
CHAPTER 4 – Mass Retirement
Introduction
Mass Retirement provides the option of retiring a group of assets or multiple assets in one go.
A selection criterion can be entered to group the assets that are to be retired.
Mass Retirement can be performed for Capitalized, CIP (Construction In Process) and Expense
Assets.
For CIP assets since the cost of the asset is zero, a retirement on it is always a Full Retirement.
Steps to perform Mass Retirement
FLOWCHART:
Asset Mass Retirements

Responsibility Transactions - Create and
Reinstate
Query the Click on Create Enter the details

transaction and to Create the
click Retire Transaction
27
1. Navigation: Fixed Asset Responsibility - Mass Transactions - Retirements - Create and
Reinstate
28
2. The Mass Retirements form opens up
29
3. Enter the details - Book, Retire Date and the Asset Numbers to be retired. Once done, click on
Create to Create the Mass Retirement Transaction.
30
A pop up will appear indicating the Transaction is Complete.
31
4. Re-query the Transaction in the Mass Retirements form
The status of the transaction is Created.
Click on Retire to Complete the transaction
Here, a full retirement is being done.
32
A pop –up will appear indicating that the concurrent request for Mass Retirements has been
submitted.
The following two concurrent requests will be run:

a. Post Mass Retirements : The concurrent request that performs the Mass Retirement as per
the details entered.
Output:
33
b. Mass Retirements Report : The report that indicates the Asset and the Retirement details
post the Mass Retirements.
Output:
34
5. Re-query the transaction in the Mass Retirements form to check the status.
The status will be Completed.
35
36
CHAPTER 5 – Retirement via API
Introduction to Retirement via API
You can use the Retirement/Reinstatement API to add assets directly via PL/SQL rather than through
the normal Oracle Assets interfaces. The Retirement/Reinstatement APIs uses the
FA_RETIREMENT_PUB.DO_RETIREMENT (), FA_RETIREMENT_PUB.UNDO_RETIREMENT (),
FA_RETIREMENT_PUB.DO_REINSTATEMENT (), and FA_RETIREMENT_PUB.UNDO_REINSTATEMENT
() modules. You can use this API if you have a custom interface that makes it difficult to use with the
existing asset retirement interfaces in Oracle Assets.
API Scripts are available for performing all types of retirements – Cost and Unit, Partial and Full.
Working Retirement API sample
When we load data via Retirement API in FA_TRANSACTION_HEADERS table calling interface is
populated as CUSTOM and if you are using apps schema to run the API then last updated by will be
populated as -1.
Rest everything will be same as normal asset retirement from front end.
API parameters:
The Retirements API procedure is called: FA_RETIREMENT_PUB.DO_RETIREMENT ()
The following table provides the arguments, types, value, and descriptions of the elements of the
FA_RETIREMENT_PUB.DO_RETIREMENT procedure.
Each argument has a prefix of P, X, or PX. These prefixes mean the following:
P - indicates an In argument
X - indicates an Out argument
PX - indicates an argument that is both In and Out Rec groups for addition API which can be sued
to add different type of data
 Trans_rec_type: contains information about the transaction, such as the transaction header
ID and the transaction type code.
 Asset_hdr_rec_type: contains unique identification information for a given asset, such as
the asset ID and book type code.
 Asset_Retire_rec_type: contains the public retirement information of a given asset when it
is retired.
 Asset_dist_rec_type: contains information that represents a single source or destination
distribution line. All the ASSET_DIST_REC_TYPE records comprising a single transfer
transaction are contained in the ASSET_DIST_TBL table. At least one source line and at least
one destination line are required for each transfer transaction.
37
Note: Refer Metalink note: Oracle Assets Retirements/Reinstatements API Documentation
Supplement (Doc ID 206476.1) for more details.
38
CHAPTER 6 – Retirement via Mass External Retirements
Introduction
Mass External Retirements can be used to retire a group of assets by populating an external
interface table : FA_MASS_EXT_RETIREMENTS.
This method uses the following three steps:
a. Populate the data for each asset to be retired in the FA_MASS_EXT_RETIREMENTS using an
insert script.
b. Set the Line status to POST for all the lines that you wish to retire at once. Ensure they all
have the same batch number.
c. Run the Post Mass Retirements program.
Both Partial Cost and Partial Unit Retirements can be done using this process.
Retirements can be grouped using a batch number which is a parameter along with the Book Type
Code to run the Concurrent to Post the retirements to the base tables.
Steps to perform Mass External Retirement
1. Insert the data into the FA_MASS_EXT_RETIREMENTS table
A sample Insert Script is provided below:
insert into fa_mass_ext_retirements

(batch_name,mass_external_retire_id,created_by,creation_date, last_updated_by,
last_update_date,
book_type_code,review_status,asset_id,date_retired,cost_retired,calc_gain_loss_flag)
values
('SAMTEST',49043,1,sysdate,1,sysdate, 'SAM RET TEST','POST',458650,to_date('01-APR-
2016','DD-MON-YYYY'),15000,'NO')
commit;
39
2. Run the Post Mass Retirements program with the parameters –Book Type Code and Batch Name
3. Run Calculate Gains and Losses Program
40
CHAPTER 7 – Flow of Data in Tables for Retirements
From the Perspective of Asset Traces:
1. Partial Retirement(Cost)
FA_TRANSACTION_HEADERS
TRANSACTIO
TRANSACTI TRANSACTI AMORTIZATI CALLING
BOOK_TYPE_CO N DATE_EFFECTI
ON ON ON INTERFA
DE DATE_ENTER VE
HEADER_ID TYPE_CODE START_DATE CE
ED
30-JUN-2015 11-FEB-2016 FAXASSE
SAM CORP 2297472 ADDITION
00:00:00 08:43:39 T
TRANSFER 30-JUN-2015 11-FEB-2016 FAXASSE
SAM CORP 2297473
IN 00:00:00 08:43:39 T
PARTIAL
31-JUL-2015 11-FEB-2016 FAXASSE
SAM CORP 2297474 RETIREMEN
00:00:00 08:59:46 T
T
EVENT_ID
6783521
6783530
You can highlight the columns you are explaining like I yellow when you search for a value.
In the FA_TRANSACTION_HEADERS table a new row is added with a new transaction_header_id and the
transaction_type_code - Partial Retirement
Transaction_header_id helps to provide the link with all the other tables:
FA_ADJUSTMENTS
FA_BOOKS
Calling_interface - FAXASSET indicates that the retirement has been done from the Asset Workbench
Amortization_start_date will always be empty as retirements cannot be amortized.
Transaction_date entered is the Retirement Date
Date_effective is the system date on which the transaction was done
41
Event_ID - Helps to associate this line with the XLA tables
FA_ADJUSTMENTS
TRANSACTIO SOURCE_TY ADJUSTME DEBIT_CRED ADJUSTME DISTRIBUTIO PERIOD_COUNT
N PE NT IT NT N ER
HEADER_ID CODE TYPE FLAG AMOUNT ID CREATED
2297472 ADDITION COST DR 25000 1968271 24186
COST
2297472 ADDITION CR 25000 1968271 24186
CLEARING
DEPRECIATI
2297472 EXPENSE DR 3472.2 1968271 24186
ON
2297474 RETIREMENT COST CR 10000 1968271 24187
2297474 RETIREMENT RESERVE DR 1666.66 1968271 24187
NBV
2297474 RETIREMENT DR 8333.34 1968271 24187
RETIRED
Three new rows will be added to this table with the Adjustment type :
Cost CR
Reserve DR
NBV Retired DR
Transaction_header_id - Associates with the FA_TRANSACTION_HEADERS table
Source_type_code - Retirement for any type of retirement done on the asset
Adjustment_amount is the amount of the Debit or the Credit for the particular account
Distrubution_ID - Associates the line with the FA_DISTRBUTION_HISTORY and with FA_DEPRN_DETAIL
table
Period_counter_created - Indicates the period in which the transaction was done
This helps to associate with the FA_DEPRN_DETAIL and FA_DEPRN_SUMMARY tables.
The NBV retired will be calculated on the basis of this date.
The calculation of Reserve and NBV Retired is explained under the FA_RETIREMENTS table section.
42
FA_BOOKS
ADJUSTE
TRANSAC TRANSACTI
DATE DATE_PLAC D
TION ON DATE_EFFE ORIGINAL COS ADJUSTED
INEFFEC ED_IN RECOVER
HEADER_I HEADER_I CTIVE _COST T _COST
TIVE SERVICE ABLE
D_IN D_OUT
COST
11-FEB-
11-FEB- 30-JUN-
2016 250
2297472 2297474 2016 2015 25000 25000 25000
08:59:4 00
08:43:39 00:00:00
6
11-FEB- 30-JUN-
150
2297474 2016 2015 25000 15000 15000
00
08:59:46 00:00:00
A new row is added to the FA_BOOKS table with the new cost.
Cost of the asset was 25000, after a Cost Retirement of 10000, the new cost is now 15000.
Cost, Adjusted_cost and Adjusted_recoverable_cost will be updated with the new cost. (Provided no
Salvage value is present. In the presence of a salvage value, the adjusted_cost and
adjusted_recoverable_cost will take that into consideration)
FA_RETIREMENTS
TRANSAC TRANSACTI GAIN_L

RETIREME TION ON DATE_RE DATE_EFFE COST_RE NBV_RET OSS
STATUS
NT_ID HEADER_I HEADER_ID TIRED CTIVE TIRED IRED AMOU
D_IN _OUT NT
31-JUL- 11-FEB- -
PROCES
610396 2297474 2015 2016 10000 8333.34 8333.3
SED
00:00:00 08:59:46 4
FA_RETIREMENTS table will be inserted with a new row.
Status - Processed indicates that the retirement transaction is processed which means that the Calculate
Gains and Losses program has been run.
Pending indicates that the Calculate Gains and Losses has not been run yet.
Date_retired is the Retirement date.
Transaction_header_id links this line with the tables:
43
FA_BOOKS
FA_ADJUSTMENTS
Calculation for Reserve and NBV Retired :
NBV Retired = Cost Retired – Reserve Retired
The Reserve is calculated based on the percentage by which the cost is reduced.
Original Cost = 25000
Retired Cost = 10000
Percentage = 10000/25000 = 0.4
Reserve will be reduced by the same percentage:
Reserve so far = 4166.64
The reserve before retirement can also be checked from the FA_DEPRN_SUMMARY and
FA_DEPRN_DETAIL in the column depreciation_reserve for the last depreciation run.
Reserve reduced by = 4166.64 x 0.4 = 1666.66
Hence, NBV Retired = 10000 - 1666.66 = 8333.34
This amount is equivalent to the Gain Loss Amount. Since, it is a loss it includes a negative sign.
Calculation of Gain Loss Amount:
Gain/Loss = Proceeds of Sale - Cost of Removal - Net Book Value Retired + Revaluation Reserve Retired
Hence, Gain Loss = 0 – 0 – 8333.34 + 0 = -8333.34.
44
After Depreciation is Run:
FA_DEPRN_SUMMARY
DEPRN_SOU
PERIOD_COU DEPRN_RUN_ DEPRN_AMO YTD_DEP DEPRN_RESE ADJUSTED_C
RCE
NTER DATE UNT RN RVE OST
CODE
11-FEB-2016
24185 BOOKS 0 0 0 25000
08:43:39
11-FEB-2016
24186 DEPRN 4166.64 4166.64 4166.64 25000
08:44:29
24-FEB-2016
24187 DEPRN 416.67 4583.31 2916.65 15000
08:41:44
A new row is added to the FA_DEPRN_SUMMARY table.
The Adjusted_cost is now 15000 after the retirement.
The depreciation amount is calculated based on the new adjusted_cost and the depreciation method.
In this case, the depreciation method is STL 3 years.
Depreciation will be calculated considering the new cost and depreciation method.
New Cost = 15000
Depreciation per month = 15000/36 = 416.67
The Reserve had been adjusted by reducing it by 1666.67 = 4166.64 – 1666.67 = 2499.97
Hence, Reserve = 2499.97 + 416.67 = 2916.65.
45
FA_DEPRN_DETAIL
DISTRIBUT DEPRN_SO
PERIOD_COU DEPRN_RUN_ DEPRN_AM YTD_DE DEPRN_RES COS
ION URCE
NTER DATE OUNT PRN ERVE T
ID CODE
11-FEB-2016
24185 1968271 B 0 0 0 0
08:43:40
11-FEB-2016 250
24186 1968271 D 4166.64 4166.64 4166.64
08:44:29 00
24-FEB-2016 150
24187 1968271 D 416.67 4583.31 2916.65
08:41:44 00
Same as FA_DEPRN_SUMMARY, this table will have a new row for the depreciation.
Here, the Distribution_id associated with this row will help to link it with the Retirement transaction in
the tables:
FA_DISTRIBUTION_HISTORY
46
2. Partial Retirement(Unit)
TRANSACTIO
ON ON ON INTERFA
DE DATE_ENTER VE
ED
30-NOV-2015 04-FEB-2016 FAXASSE
SAM RET TEST 2289471 ADDITION
00:00:00 08:35:41 T
TRANSFER 30-NOV-2015 04-FEB-2016 FAXASSE
SAM RET TEST 2289472
IN 00:00:00 08:35:41 T
PARTIAL
31-JAN-2016 11-FEB-2016 FAXASSE
SAM RET TEST 2297469 RETIREMEN
00:00:00 08:16:14 T
T
TRANSFER 31-JAN-2016 11-FEB-2016 FAXASSE
OUT 00:00:00 08:16:17 T
EVENT_ID
6775519
6783518
6783519
In the FA_TRANSACTION_HEADERS table two new rows are added with a new transaction_header_id
and the transaction_type_code - Partial Retirement and Transfer Out.
The Transfer Out row indicates a unit retirement
FA_ADJUSTMENTS
FA_BOOKS
47
FA_ASSET_HISTORY
TRANSAC TRANSACT
DATE LAST_UP LAST_UP LAST_UP
ASSET_ CATEGO DATE_EFF TION ION UNI
INEFFE DATED DATE DATE
TYPE RY_ID ECTIVE HEADER_ HEADER_I TS
CTIVE BY DATE LOGIN
ID_IN D_OUT
11-FEB-
04-FEB- 11-FEB-
CAPITA 2016 1087447
21 2016 1318 2016 2289471 2297469 3
LIZED 08:16:1 3
08:35:41 08:16:17
7
11-FEB- 11-FEB-
CAPITA 1087447
21 2016 1318 2016 2297469 2
LIZED 3
08:16:17 08:16:17
The FA_ASSET_HISTORY table is inserted with a new row that indicates the change in the units.
It is linked with the FA_TRANSACTION_HEADERS table with the transaction_header_id
TRANSAC TRANSACT
DISTRIB CODE TRANSA
TION ION LOCATI ASSIGNE RETIREME UNITS_ASS
UTION COMBINAT CTION
HEADER_ HEADER_I ON_ID D_TO NT_ID IGNED
ID ION_ID UNITS
ID_IN D_OUT
1963272 2289472 2297470 343053 77008 609396 3 -1
1967271 2297470 343053 77008 2
The FA_DISTRIBUTION_HISTORY table is inserted with a new row indicating the change in units.
The transaction_units indicates the no. of units reduced per distribution ID.
If it is a multi-distributed asset then for every distribution impacted by the unit retirement, there will be
a new row in this table.
The distribution_id of the new row helps to link this table with the FA_DEPRN_DETAIL table.
48
FA_ADJUSTMENTS

N PE NT IT NT N ER
2289471 ADDITION COST DR 30000 1963272 24191
COST
2289471 ADDITION CR 30000 1963272 24191
CLEARING
2297469 RETIREMENT COST DR 20000 1967271 24193
2297469 RETIREMENT RESERVE CR 1111.11 1967271 24193
NBV
2297469 RETIREMENT DR 9444.45 1963272 24193
RETIRED
In FA_ADJUSTMENTS table several new rows are added with the source_type_code as RETIREMENT
It is linked to the FA_TRANSACTION_HEADERS table with the transaction_header_id

It is linked to the FA_DISTRIBUTION_HISTORY table with the distribution_id
The period_counter_created indicates the period in which the retirement was done
This table holds the accounting entries passed for the Retirement.
These entries are based on the distribution_id
Hence, for the old distribution_id the entire Cost and Reserve is reversed. The NBV Retired is calculated.
For the new distribution_id a new cost and reserve line is added.
49
FA_BOOKS
ADJUSTE
TRANSAC TRANSACTI
DATE DATE_PLAC D
TIVE SERVICE ABLE
D_IN D_OUT
COST
11-FEB-
04-FEB- 30-NOV-
2016 300
2289471 2297469 2016 2015 30000 30000 30000
08:16:1 00
08:35:41 00:00:00
4
11-FEB- 30-NOV-
200
2297469 2016 2015 30000 20000 20000
00
08:16:14 00:00:00
A new row is inserted in the FA_BOOKS table where the new cost is indicated.
Cost of the asset was 30000, after a Cost Retirement of 10000, the new cost is now - 20000.
adjusted_recoverable_cost will take that into consideration)
FA_RETIREMENTS

STATUS
D_IN _OUT NT
31-JAN- 11-FEB- -
PROCES
609396 2297469 2016 2016 10000 9444.45 9444.4
SED
00:00:00 08:16:14 5
50
FA_BOOKS
FA_ADJUSTMENTS
Calculation of Reserve and NBV Retired:

Cost of asset – 30000
Cost per unit – 30000/3 = 10000
Unit Retired – 1
Cost Retired – 10000
New Cost - 20000
Reserve before retirement – 1666.66
FA_DEPRN_DETAIL in the column Depreciation_Reserve for the last depreciation run.
Reserve retired – 1666.66/3 = 555.55

Reserve after retirement - 1666.66 - 555.55 = 1111.11
NBV Retired = Cost Retired – Reserve Retired = 10000 – 555.55 = 9444.45
Calculation of Gain/Loss Amount :
Hence, Gain Loss = 0 – 0 – 9444.45 + 0 = - 9444.45.
51
After Depreciation Run:
FA_DEPRN_SUMMARY
BONUS_
DEPRN BONUS_
DEPRN_S
PERIOD_C DEPRN_RU DEPRN_A YTD_D DEPRN_R ADJUSTE ADJUST DEPRN
OURCE
OUNTER N_DATE MOUNT EPRN ESERVE D_COST MENT AMOUN
CODE
AMOUN T
T
04-FEB-
24190 BOOKS 2016 0 0 0 30000 0
08:35:41
04-FEB-
24191 DEPRN 2016 833.33 833.33 833.33 30000 0 0
10:17:16
04-FEB-
1666.6
24192 DEPRN 2016 833.33 1666.66 30000 0 0
6
10:20:57
11-MAR-
24193 DEPRN 2016 555.56 555.56 1666.67 20000 0 0
05:24:47
A new row is added to the FA_DEPRN_SUMMARY table.
The Adjusted_Cost is now 20000 after the retirement.
The depreciation amount is calculated based on the new Adjusted_Cost and the depreciation method.
In this case, the depreciation method is STL 3 years.
Date Placed in Service : 30-Nov-2015
Depreciation will be calculated considering the new cost and depreciation method.
New Cost = 20000
The Reserve had been adjusted to 1111.11 post the retirement. Hence, Reserve = 1111.11 + 555.56 =
1667.67
52
FA_DEPRN_DETAIL
DISTRIBUT DEPRN_SO
PERIOD_COU DEPRN_RUN_ DEPRN_AM YTD_DE DEPRN_RES COS
ION URCE
NTER DATE OUNT PRN ERVE T
ID CODE
04-FEB-2016
24190 1963272 B 0 0 0 0
08:35:41
04-FEB-2016 300
24191 1963272 D 833.33 833.33 833.33
10:17:16 00
04-FEB-2016 300
24192 1963272 D 833.33 1666.66 1666.66
10:20:57 00
11-MAR-2016
24193 1963272 D 0 0 0 0
05:24:47
11-MAR-2016 200
24193 1967271 D 555.56 555.56 1666.67
05:24:47 00
This table will have new rows added, one with the new depreciation amount and other with 0 values for
the old Distribution_ID indicating its end.
Here, the Distribution_ID associated with this row will help to link it with the Retirement transaction in
the tables:
53
3. Full Retirement (Cost)
TRANSA TRANSA TRANSAC AMORTIZ CALLI

MASS_REF TRANSA
BOOK_TYPE_ CTION CTION TION DATE_EFF ATION NG
ERENCE CTION
CODE HEADER TYPE_CO DATE_EN ECTIVE START_D INTER
ID NAME
_ID DE TERED ATE FACE
30-NOV- 04-FEB-
SAM RET ADDITIO FAXAS
2289473 2015 2016
TEST N SET
00:00:00 08:37:24
30-NOV- 04-FEB-
SAM RET TRANSFE FAXAS
2289474 2015 2016
TEST R IN SET
00:00:00 08:37:24
FULL 31-JAN- 11-FEB-
SAM RET FAXAS
2297471 RETIREM 2016 2016
TEST SET
ENT 00:00:00 08:28:26
EVENT_ID
6775520
6783520
In the FA_TRANSACTION_HEADERS table one row is added with a new Transaction_Header_ID and the
Transaction_Type_Code - FULL RETIREMENT
The Transfer Out row indicates a unit retirement
Transaction_Header_ID helps to provide the link with all the other tables:
FA_ADJUSTMENTS
FA_BOOKS
Calling_Interface - FAXASSET indicates that the retirement has been done from the Asset Workbench
Amortization_Start_Date will always be empty as retirements cannot be amortized.
Transaction_Date entered is the Retirement Date
Date_Effective is the system date on which the transaction was done
54
TRANSA TRANSAC
DISTRIB CODE TRANSA
CTION TION LOCATI ASSIGN RETIREM UNITS_AS
UTION COMBINA CTION
HEADER HEADER_ ON_ID ED_TO ENT_ID SIGNED
ID TION_ID UNITS
_ID_IN ID_OUT
196327
2289474 343053 77008 609397 2 -2
3
No new row is added to this table as asset is fully retired and no more transactions are expected.
The Transaction_Units has a -2 value indicating that the asset is fully retired.
Further, the Retirement ID links this table to the FA_RETIREMENTS table.
FA_ADJUSTMENTS

N PE NT IT NT N ER
2289473 ADDITION COST DR 20000 1963273 24191
COST
2289473 ADDITION CR 20000 1963273 24191
CLEARING
NBV
2297471 RETIREMENT DR 18888.89 1963273 24193
RETIRED
Three new rows are inserted in the FA_ADJUSTMENTS table for the Full Retirement.
The Cost account is Credited with the entire cost.
The Reserve account is Debited with the Reserve before retirement - 1111.11
FA_DEPRN_DETAIL in the column Depreciation_Reserve for the last depreciation run.
The calculation of NBV Retired is explained under the FA_RETIREMENTS table section.
The transaction_header_id links this table to the FA_TRANSACTION_HEADERS
The distribution_id links this table to the FA_DISTRIBUTIONS
55
Period_counter_created indicates the period in which the Retirement was performed.
FA_BOOKS
ADJUSTE
TRANSAC TRANSACTI
DATE DATE_PLAC D
TIVE SERVICE ABLE
D_IN D_OUT
COST
11-FEB-
04-FEB- 30-NOV-
2016 200
2289473 2297471 2016 2015 20000 20000 20000
08:28:2 00
08:37:24 00:00:00
6
11-FEB- 30-NOV-
2297471 2016 2015 20000 0 0 0
08:28:26 00:00:00
Cost of the asset was 30000, after a full retirement , the new cost is now - 0.
adjusted_recoverable_cost will take that into consideration).
56
FA_RETIREMENTS

STATUS
D_IN _OUT NT
31-JAN- 11-FEB- -
PROCES
609397 2297471 2016 2016 20000 18888.89 18888.
SED
00:00:00 08:28:26 89
FA_RETIREMENTS table will be inserted with a new row. Status - Processed indicates that the
retirement transaction is processed which means that the Calculate Gains and Losses program has been
run.
FA_BOOKS
FA_ADJUSTMENTS
The Retirement ID link this table to the FA_DISTRIBUTION_HISTORY table.
Calculation for NBV Retired :
Cost Retired – Reserve Retired = 20000 – 1111.11 = 18888.89.
Hence, Gain Loss = 0 – 0 – 18888.89 + 0 = - 18888.89.
57
FA_DEPRN_SUMMARY
DEPRN_SOU
RCE
CODE
04-FEB-2016
24190 BOOKS 0 0 0 20000
08:37:24
04-FEB-2016
24191 DEPRN 555.56 555.56 555.56 20000
10:17:16
04-FEB-2016
24192 DEPRN 555.55 1111.11 1111.11 20000
10:20:57
11-MAR-2016
24193 DEPRN 0 0 0 0
05:24:47
After Depreciation is run for the Fully Retired Asset, the latest row will have :
Depreciation amount = 0
Depreciation Reserve = 0
Adjsuted_cost = 0
YTD_depreciation will be zero if the period of retirement is in the new fiscal year as in this case.
Else, YTD depreciation will have the previous period’s value till the end of the fiscal year.
FA_DEPRN_DETAIL
DISTRIB DEPRN_S ADDITION

PERIOD_CO DEPRN_RU DEPRN_A YTD_D DEPRN_RE CO
UTION OURCE _COST
UNTER N_DATE MOUNT EPRN SERVE ST
ID CODE TO_CLEAR
04-FEB-2016
24190 1963273 B 0 0 0 20000 0
08:37:24
04-FEB-2016 200
24191 1963273 D 555.56 555.56 555.56
10:17:16 00
04-FEB-2016 1111.1 200
24192 1963273 D 555.55 1111.11
10:20:57 1 00
11-MAR-
24193 1963273 D 2016 0 0 0 0
05:24:47
Same as FA_DEPRN_SUMMARY, this table will have a new row with 0 depreciation amount.
58
the tables:
4. Full Retirement (Unit)
TRANSACTIO
ON ON ON INTERFA
DE DATE_ENTER VE
ED
31-JAN-2016 11-MAR-2016 FAXASSE
00:00:00 05:23:44 T
TRANSFER 31-JAN-2016 11-MAR-2016 FAXASSE
IN 00:00:00 05:23:44 T
FULL
29-FEB-2016 11-MAR-2016 FAXASSE
00:00:00 05:46:58 T
T
EVENT_ID
6820518
6820526
In the FA_TRANSACTION_HEADERS table one row is added with a new transaction_header_id and the
transaction_type_code - FULL RETIREMENT
The TRANSFER OUT row is not included here even though the Retirement is Unit based as Asset is fully
retired.
FA_ADJUSTMENTS
FA_BOOKS
59
TRANSAC TRANSACT
DISTRIB CODE TRANSA
ID ION_ID UNITS
ID_IN D_OUT
1988271 2322470 343053 77008 615396 3 -3
The Transaction_units has a -3 value indicating that the asset is fully retired.
The Retirement ID links this table to the FA_RETIREMENTS table.
FA_ADJUSTMENTS
TRANSAC ADJUST
ADJUST SOURCE_ ADJUST DEBIT_C CODE DISTRIBU PERIOD_CO
TION MENT
MENT TYPE MENT REDIT COMBINATI TION UNTER
HEADER_ AMOUN
LINE_ID CODE TYPE FLAG ON_ID ID CREATED
ID T
ADDITIO
2322469 2277981 COST DR 35000 1988271 24193
N
COST
ADDITIO
2322469 2277982 CLEARIN CR 35000 1988271 24193
N
G
RETIREM
2322471 2277983 COST CR 35000 1988271 24194
ENT
RETIREM
2322471 2277984 RESERVE DR 972.22 1988271 24194
ENT
RETIREM NBV 34027.7
2322471 2277985 DR 1988271 24194
ENT RETIRED 8
60
FA_BOOKS
ADJUSTE
TRANSAC TRANSACTI
DATE DATE_PLAC D
TIVE SERVICE ABLE
D_IN D_OUT
COST
11-
11-MAR- MAR- 31-JAN-
350
2322469 2322471 2016 2016 2016 35000 35000 35000
00
05:23:44 05:46:5 00:00:00
8
11-MAR- 31-JAN-
2322471 2016 2016 35000 0 0 0
05:46:58 00:00:00
61
FA_RETIREMENTS

STATUS
D_IN _OUT NT
29-FEB- 11-MAR- -
PROCES
615396 2322471 2016 2016 35000 34027.78 34027.
SED
00:00:00 05:46:58 78
FA_BOOKS
FA_ADJUSTMENTS
NBV Retired is calculated as :
Cost Retired – Reserve Retired = 35000 – 972.22= 34027.78.
Hence, Gain Loss = 0 – 0 – 34027.78 + 0 = - 34027.78.
62
FA_DEPRN_SUMMARY
BONUS_
DEPRN BONUS_
DEPRN_S
OURCE
CODE
AMOUN T
T
11-MAR-
24192 BOOKS 2016 0 0 0 35000 0
05:23:44
11-MAR-
24193 DEPRN 2016 972.22 972.22 972.22 35000 0 0
05:24:47
11-MAR-
24194 DEPRN 2016 0 972.22 0 0 0 0
07:58:22
Adjsuted_cost = 0
YTD_depreciation = previous period’s YTD Depreciation since the Fiscal Year has not ended.
63
FA_DEPRN_DETAIL

UTION OURCE _COST
ID CODE TO_CLEAR
11-MAR-
24192 1988271 B 2016 0 0 0 35000 0
05:23:50
11-MAR-
350
24193 1988271 D 2016 972.22 972.22 972.22
00
05:24:47
11-MAR-
24194 1988271 D 2016 0 972.22 0 0
07:58:22
the tables:
64
5. CIP Asset Retirement
Retirement of a CIP Asset is similar to a Capitalized asset retirement with some differences in
the accounting as observed in the FA_ADJUSTMENTS table.
TRANSACTIO
ON ON ON INTERFA
DE DATE_ENTER VE
ED
CIP 01-APR-2016 13-MAR-2016 FAXASSE
ADDITION 00:00:00 05:50:16 T
TRANSFER 01-APR-2016 13-MAR-2016 FAXASSE

IN 00:00:00 05:50:16 T
FULL
01-APR-2016 13-MAR-2016 FAXASSE
00:00:00 06:03:37 T
T
EVENT_ID
6829518
6829519
transaction_type_code - FULL RETIREMENT Transaction_header_id helps to provide the link with all the
other tables:
FA_ADJUSTMENTS
FA_BOOKS
65
TRANSAC TRANSACT
DISTRIB CODE TRANSA
ID ION_ID UNITS
ID_IN D_OUT
1994271 2329470 343053 92007 618396 3 -3
The FA_DISTRIBUTION_HISTORY table has the existing row updated with the change in units.
The transaction_units indicates the no. of units reduced per distribution ID.
If it is a multi-distributed asset then for every distribution impacted by the unit retirement, there will be
a new row in this table.
The distribution_id of the new row helps to link this table with the FA_DEPRN_DETAIL table.
The Retirement ID links this table to the FA_RETIREMENTS table.
FA_ADJUSTMENTS
TRANSACT
ADJUSTM SOURCE_T ADJUSTM DEBIT_CRE ADJUSTM DISTRIBUT PERIOD_COU
ION
ENT YPE ENT DIT ENT ION NTER
HEADER_I
LINE_ID CODE TYPE FLAG AMOUNT ID CREATED
D
CIP
2329471 2285981 RETIREME CIP COST CR 0 1994271 24196
NT
CIP
2329471 2285982 RETIREME RESERVE DR 0 1994271 24196
NT
66
Two new rows will be added to this table with the Adjustment type :
CIP Cost CR
Reserve DR
Since a CIP Asset has zero cost, the amounts are 0 for the accounting entries.
table
FA_BOOKS
ADJUSTE
TRANSAC TRANSACTI
DATE DATE_PLAC D
TION ON DATE_EFFE ORIGINAL CO ADJUSTED
HEADER_I HEADER_ID CTIVE _COST ST _COST
TIVE SERVICE ABLE
D_IN _OUT
COST
13-
13-MAR- MAR- 01-APR-
2329469 2329471 2016 2016 2016 0 0 0 0
05:50:16 06:03:3 00:00:00
7
13-MAR- 01-APR-
2329471 2016 2016 0 0 0 0
06:03:37 00:00:00
A new row is added to the FA_BOOKS table for the new Transaction_header_ID.
67
FA_RETIREMENTS
TRANSA TRANSACT GAIN_

RETIREME CTION ION DATE_RE STATU DATE_EFF COST_RE NBV_RE LOSS
NT_ID HEADER HEADER_I TIRED S ECTIVE TIRED TIRED AMOU
_ID_IN D_OUT NT
01-APR- 13-MAR-
PROCE
618396 2329471 2016 2016 0 0 0
SSED
00:00:00 06:03:37
FA_BOOKS
FA_ADJUSTMENTS
Hence, Gain Loss = 0 – 0 – 0 + 0 = 0.
There is no impact of Depreciation run on this asset as a CIP asset does not depreciate since it is not yet
in use.
68
6. Expense Asset Retirement
An Expense asset does not depreciate. The retirement of an Expense asset is similar to that of a
Capitalized asset except for some changes in accounting as observed in the FA_ADJUSTMENTS
table.
TRANSACTIO
ON ON ON INTERFA
DE DATE_ENTER VE
ED
00:00:00 06:57:20 T
TRANSFER 01-APR-2016 13-MAR-2016 FAXASSE

IN 00:00:00 06:57:20 T
PARTIAL
00:00:00 06:59:04 T
T
EVENT_ID
transaction_type_code - PARTIAL RETIREMENT (As per the type of retirement performed)
FA_ADJUSTMENTS
FA_BOOKS
69
Event_ID - Does not include any value as XLA tables are not populated for Expense Assets since these
assets directly hit the expense account and the usual capitalized asset accounting does not take place
for them.
FA_ADJUSTMENTS
TRANSAC ADJUST
TION MENT
HEADER_ AMOUN
ID T
ADDITIO
2329472 2285983 COST DR 12000 1995271 24196
N
COST
ADDITIO
2329472 2285984 CLEARIN CR 12000 1995271 24196
N
G
RETIREM
2329474 2285985 COST CR 5000 1995271 24196
ENT
RETIREM
2329474 2285986 RESERVE DR 0 1995271 24196
ENT
RETIREM NBV
2329474 2285987 DR 5000 1995271 24196
ENT RETIRED
Three new rows will be added to this table with the Adjustment type :
Cost CR
Reserve DR
NBV Retired DR
table
70
The calculation of Reserve and NBV Retired is explained under the FA_RETIREMENTS table section.
FA_BOOKS
ADJUSTE
TRANSAC TRANSACTI
DATE DATE_PLAC D
TIVE SERVICE ABLE
D_IN D_OUT
COST
13-
13-MAR- MAR- 01-APR-
120
2329472 2329474 2016 2016 2016 12000 12000 12000
00
06:57:20 06:59:0 00:00:00
4
13-MAR- 01-APR-
700
2329474 2016 2016 12000 7000 7000
0
06:59:04 00:00:00
A new row is added to the FA_BOOKS table with the new cost.
Cost of the asset was 12000, after a Cost Retirement of 5000 the new cost is now - 7000.
Cost, Adjusted_cost and Adjusted_recoverable_cost will be updated with the new cost.
71
FA_RETIREMENTS
S
TRANSA TRANSACT T GAIN_
DATE
RETIREME CTION ION A DATE_EF COST_RE NBV_RE LOSS
_RETI
NT_ID HEADER_ HEADER_I T FECTIVE TIRED TIRED AMOU
RED
ID_IN D_OUT U NT
S
13-MAR-
01-APR-2016 PROCESS
619396 2329474 2016 5000 5000 -5000
00:00:00 ED
06:59:04
FA_BOOKS
FA_ADJUSTMENTS
Calculation for Reserve and NBV Retired :
The reserve has zero value since an Expense asset does not depreciate.
Original Cost = 12000
Retired Cost = 5000
Reserve = 0
Hence, NBV Retired = 12000 - 5000 = 7000
This amount is equivalent to the Gain Loss Amount. Since, it is a loss it includes a negative sign.
72
Hence, Gain Loss = 0 – 0 – 5000 + 0 = - 5000.
Expense Assets do not depreciate.
7. Mass Retirement (Full)
TRANSACT TRANSAC TRANSAC AMORTIZ CALLIN
MASS_REFE
BOOK_TYPE_COD ION TION TION DATE_EFFE ATION G
RENCE
E HEADER_I TYPE_CO DATE_EN CTIVE START_D INTERF
ID
D DE TERED ATE ACE
30-NOV- 04-FEB-
FAXAS
SAM RET TEST 2289477 ADDITION 2015 2016
SET
00:00:00 08:53:18
30-NOV- 04-FEB-
TRANSFE FAXAS
SAM RET TEST 2289478 2015 2016
R IN SET
00:00:00 08:53:18
FULL 31-MAR- 11-MAR-
FAMP
SAM RET TEST 2323469 RETIREME 2016 2016 11290719
RET
NT 00:00:00 08:40:07
MASS
EVENT
TRANSACTION_I
_ID
D
67755
22
68225
4428
18
In the FA_TRANSACTION_HEADERS table one row is added with a new transaction_header_id and the
transaction_type_code - FULL RETIREMENT
FA_ADJUSTMENTS
73
FA_BOOKS
Calling_interface - FAMPRET indicates that the retirement has been done using Mass Retirements.
Mass_reference_id and Mass_transaction_id is populated and indicates a Mass Retirement.
TRANSAC TRANSACT
DISTRIB CODE TRANSA
ID ION_ID UNITS
ID_IN D_OUT
1963275 2289478 343053 77008 616396 1 -1
The Retirement_ID links this table to the FA_RETIREMENTS table.
FA_ADJUSTMENTS
TRANSAC ADJUST
TION MENT
HEADER_ AMOUN
ID T
ADDITIO
2289477 2244989 COST DR 35000 1963275 24191
N
COST
ADDITIO
2289477 2244990 CLEARIN CR 35000 1963275 24191
N
G
RETIREM
2323469 2278981 COST CR 35000 1963275 24195
ENT
74
RETIREM
2323469 2278982 RESERVE DR 3888.88 1963275 24195
ENT
RETIREM NBV 31111.1
2323469 2278983 DR 1963275 24195
ENT RETIRED 2
FA_BOOKS
ADJUSTE
TRANSAC TRANSACTI
DATE DATE_PLAC D
TIVE SERVICE ABLE
D_IN D_OUT
COST
11-
04-FEB- MAR- 30-NOV-
350
2289477 2323469 2016 2016 2015 35000 35000 35000
00
08:53:18 08:40:0 00:00:00
7
11-MAR- 30-NOV-
2323469 2016 2015 35000 0 0 0
08:40:07 00:00:00
75
FA_RETIREMENTS

STATUS
D_IN _OUT NT
31-MAR- 11-MAR- -
PROCES
616396 2323469 2016 2016 35000 31111.12 31111.
SED
00:00:00 08:40:07 12
FA_BOOKS
FA_ADJUSTMENTS
Cost Retired – Reserve Retired = 35000 – 3888.88 = 31111.12
Hence, Gain Loss = 0 – 0 – 31111.12 + 0 = - 31111.12.
76
FA_DEPRN_SUMMARY
BONUS_
DEPRN BONUS_
DEPRN_S
OURCE
CODE
AMOUN T
T
04-FEB-
24190 BOOKS 2016 0 0 0 35000 0
08:53:18
04-FEB-
24191 DEPRN 2016 972.22 972.22 972.22 35000 0 0
10:17:16
04-FEB-
1944.4
24192 DEPRN 2016 972.22 1944.44 35000 0 0
4
10:20:57
11-MAR-
24193 DEPRN 2016 972.22 972.22 2916.66 35000 0 0
05:24:47
11-MAR-
1944.4
24194 DEPRN 2016 972.22 3888.88 35000 0 0
4
07:58:22
11-MAR-
1944.4
24195 DEPRN 2016 0 0 0 0 0
4
10:02:40
Adjsuted_cost = 0
YTD_depreciation = 1944.44 which is the YTD depreciation of the previous period. This will become zero
at the beginning of the new fiscal year.
77
FA_DEPRN_DETAIL

UTION OURCE _COST
ID CODE TO_CLEAR
04-FEB-2016
24190 1963275 B 0 0 0 35000 0
08:53:18
04-FEB-2016 350
24191 1963275 D 972.22 972.22 972.22
10:17:16 00
04-FEB-2016 1944.4 350
24192 1963275 D 972.22 1944.44
10:20:57 4 00
11-MAR-
350
24193 1963275 D 2016 972.22 972.22 2916.66
00
05:24:47
11-MAR-
1944.4 350
24194 1963275 D 2016 972.22 3888.88
4 00
07:58:22
11-MAR-
1944.4
24195 1963275 D 2016 0 0 0
4
10:02:40
the tables:
78
8. Partial Retirement using Retirements API
TRANSACTIO
ON ON ON INTERFA
DE DATE_ENTER VE
ED
30-NOV-2015 04-FEB-2016 FAXASSE
00:00:00 10:15:13 T
TRANSFER 30-NOV-2015 04-FEB-2016 FAXASSE
IN 00:00:00 10:15:13 T
PARTIAL
01-APR-2016 11-MAR-2016
SAM RET TEST 2325469 RETIREMEN CUSTOM
00:00:00 15:29:47
T
EVENT_ID
6776519
6825518
transaction_type_code - PARTIAL RETIREMENT
FA_ADJUSTMENTS
FA_BOOKS
Calling_interface - CUSTOM indicates that the retirement has been done from Retirements API (For
more confirmation on the same, other tables will be referred)
Rest all of the tables will have the same information depending on the type of Retirement.
79
9. Retirement using Mass External Retirements
TRANSAC TRANSAC TRANSAC AMORTIZ CALLIN

MASS_REFE
BOOK_TYPE TION TION TION DATE_EFFE ATION G
RENCE
_CODE HEADER_ TYPE_CO DATE_EN CTIVE START_DA INTERF
ID
ID DE TERED TE ACE
30-NOV- 04-FEB-
SAM RET FAXASS
2289475 ADDITION 2015 2016
TEST ET
00:00:00 08:39:24
30-NOV- 04-FEB-
SAM RET TRANSFER FAXASS
2289476 2015 2016
TEST IN ET
00:00:00 08:39:24
PARTIAL 01-APR- 13-MAR-

SAM RET FAMPR
2330469 RETIREME 2016 2016 11291122
TEST ET
NT 00:00:00 08:47:14
EVENT_ID
6775521
6830519
transaction_type_code - PARTIAL RETIREMENT
FA_ADJUSTMENTS
FA_BOOKS
Calling_interface - FAMPRET indicates that the retirement has been done using Mass Retirements.
Mass_Reference_ID - Also populated indicating a Mass Retirement transaction
80
Rest all of the tables will have the same information depending on the type of Retirement.
81
CHAPTER 8: Undo Retirement from Asset Workbench
Introduction
Undo Retirement provides the option to correct or reverse the Retirement transaction. This can be
done only if the Calculate Gains and Losses program has not been run.
While the retirement transaction is PENDING, it can be corrected by performing Undo Retirements.
Steps to perform Undo Retirement from Asset Workbench
FLOWCHART:
Asset Asset
Assets
Click on Ctrl+F11 Click on

Query the asset
to query the last Retirements
Retirement
Click on Undo
Retirement
82
83
2. Query the Asset to be Reinstated and Click on Retirements
84
3. The Retirements form opens up
Click on Control + F11 to query the last performed Retirement transaction.
85
4. The last performed Retirement transaction will be returned. Here, since Calculate Gains and
Losses has not been run, the status of the Retirement is PENDING.
86
Understanding the impact on tables
Before Undo (Post Retirement but Calculate Gains and Losses has not been run)

MASS_REF TRANSA
BOOK_TYP CTION CTION TION DATE_EFF ATION NG
ERENCE CTION
E_CODE HEADER TYPE_CO DATE_EN ECTIVE START_D INTER
ID NAME
01-JUL- 05-APR-
2358469 2016 2016
TEST2 N SET
00:00:00 03:54:01
01-JUL- 05-APR-
2358470 2016 2016
TEST2 R IN SET
00:00:00 03:54:01
PARTIAL 01-SEP- 05-APR-
SAM RET FAXAS
2358471 RETIREM 2016 2016
TEST2 SET
ENT 00:00:00 03:58:48
The FA_TRANSACTION_HEADERS table will be populated with a new row for the Partial Retirement.
FA_ADJUSTMENTS
TRANSAC ADJUST
TION MENT
HEADER_ AMOUN
ID T
ADDITIO
2358469 2314981 COST DR 10000 2015271 24199
N
COST
ADDITIO
2358469 2314982 CLEARIN CR 10000 2015271 24199
N
G
No Retirement based accounting entries will be seen in the FA_ADJUSTEMENTS table since the
transaction has not been Processed, as Calculate Gains and Losses has not been run.
87
FA_BOOKS
ADJUSTE
TRANSAC TRANSACTI
DATE DATE_PLAC D
TIVE SERVICE ABLE
D_IN D_OUT
COST
05-APR-
05-APR- 01-JUL-
2016 100
2358469 2358471 2016 2016 10000 10000 10000
03:58:4 00
03:54:01 00:00:00
8
05-APR- 01-JUL-
800
2358471 2016 2016 10000 8000 8000
0
03:58:48 00:00:00
The change in the Cost after the Retirement is populated in a new row in the FA_BOOKS table.
FA_RETIREMENTS

RETIREME TION ON DATE_RET STAT DATE_EFFE COST_RET NBV_RET OSS
NT_ID HEADER_I HEADER_ID IRED US CTIVE IRED IRED AMOU
D_IN _OUT NT
01-SEP- 05-APR-
PENDI
626396 2358471 2016 2016 2000
NG
00:00:00 03:58:48
The Retirement transaction is seen in the FA_RETIREMENTS table, and the status is PENDING since the
Calculate Gains and Losses program has not been run yet.
88
Post Undo
Now, if Retirement for the asset is re-queried in Retirements form, no data will be found and the
transaction has been completed deleted from the records.

MASS_REF TRANSA
ERENCE CTION
ID NAME
01-JUL- 05-APR-
2358469 2016 2016
TEST2 N SET
00:00:00 03:54:01
01-JUL- 05-APR-
2358470 2016 2016
TEST2 R IN SET
00:00:00 03:54:01
The Partial Retirement transaction has now been deleted from the FA_TRANSACTION_HEADERS table.
FA_ADJUSTMENTS
TRANSAC ADJUST
TION MENT
HEADER_ AMOUN
ID T
ADDITIO
2358469 2314981 COST DR 10000 2015271 24199
N
COST
ADDITIO
2358469 2314982 CLEARIN CR 10000 2015271 24199
N
G
No data is present in the FA_ADJUSTMENTS table associated with the Retirements transaction.
89
FA_BOOKS
ADJUSTE
TRANSAC TRANSACTI
DATE DATE_PLAC D
TIVE SERVICE ABLE
D_IN D_OUT
COST
05-APR- 01-JUL-
100
2358469 2016 2016 10000 10000 10000
00
03:54:01 00:00:00
The row associated with the new cost post the Partial Retirement is not removed from the FA_BOOKS
table.
No data is present in the FA_RETIREMENTS table.
Unlike in the case of Reinstatement, where the status of the Retirement transaction becomes DELETED,
here,but transaction is completed and accounted for. The row is completely deleted from the table.
Undo erases the data completely as if the transaction was never performed.
90
CHAPTER 9: Reinstatements from Asset Workbench
Introduction
Reinstatement is correcting of retirements or reversing of the retirement.
While the retirement transaction is PENDING, it can be corrected by performing Undo Retirements.
However, if the retirement transaction is PROCESSED (Meaning that the Calculate Gains and Losses
has been run), then in order to correct or reverse the Retirement, a Reinstatement is to be done.
Steps to perform Reinstatement from Asset Workbench
FLOWCHART:
Asset Asset
Assets
Click on Ctrl+F11 Click on

Query the asset
to query the last Retirements
Retirement
Run Calculate
Click on Reinstate
Gains and Losses
91
92
2. Query the Asset to be Reinstated and Click on Retirements
93
3. The Retirements form opens up
Click on Control + F11 to query the last performed Retirement transaction.
94
Click on Reinstate to reverse the Retirement transaction.
95
A pop up message is encountered requesting for a confirmation on the Reinstatement to be
performed.
96
4. When the Retirement transaction is queried once again, the status of the transaction is seen as
REINSTATE (Meaning that the reinstatement is initiated)
In order to complete the transactions the Calculate Gains and Losses program needs to be run.
Post the program run, the status of the Reinstatement becomes - REINSTATED.
97
CHAPTER 10: Mass Reinstatements
Introduction
Mass Reinstatement allows to Reinstate a group of assets in one go.
Mass Reinstatement can be done for a prior Mass Retirement or for a new group of assets based on
a selection criteria.
Mass Reinstatement can be performed for Capitalized, CIP (Construction In Process) and Expense
Assets.
Steps to perform Mass Reinstatement
FLOWCHART:
Retirements
Asset Mass
-Create and
Responsibility Transactions
Reinstate
Run Calculate
Click on Reinstate Enter the details
Gains and Losses
98
1. Navigation: Fixed Asset Responsibility - Mass Transactions - Retirements - Create and
Reinstate
99
2. Enter the Mass Transaction Number for the Mass Retirement to be Reinstated and click on
Control + F11. The previous Mass Retirement will be displayed. Click on Reinstate.
100
3. A pop-up appears indicating that the respective concurrent requests have been submitted to
complete the Mass Reinstatement transaction.
The following two concurrent requests will be run:

c. Mass Reinstatements - The concurrent request that performs the Mass Reinstatement as
per the details entered.
Output:
101
d. Mass Retirements Report - The report that indicates the Asset and the Retirement details
post the Mass Reinstatement.
Output:
102
At this stage, the Reinstatement transaction is in PENDING status.
103
Once Calculate Gains and Losses is run, the status of the transaction will become REINSTATED.
104
CHAPTER 11: Mass Reinstatements via API
Introduction to Reinstatement via API
You can use the Retirement/Reinstatement API to add assets directly via PL/SQL rather than through
the normal Oracle Assets interfaces. The Retirement/Reinstatement APIs uses the
FA_RETIREMENT_PUB.DO_RETIREMENT (), FA_RETIREMENT_PUB.UNDO_RETIREMENT (),
FA_RETIREMENT_PUB.DO_REINSTATEMENT (), and FA_RETIREMENT_PUB.UNDO_REINSTATEMENT
() modules. You can use this API if you have a custom interface that makes it difficult to use with the
existing asset retirement interfaces in Oracle Assets.
API Scripts are available for performing all types of retirements – Cost and Unit, Partial and Full.
Working Reinstatement API sample

Here when we load data via Retirement API in FA_TRANSACTION_HEADERS table calling interface is
populated as CUSTOM and if you are using apps schema to run the API then last updated by will be
populated as -1.
Rest everything will be same as normal asset retirement from front end.
The Retirements API procedure is called : FA_RETIREMENT_PUB.DO_REINSTATEMENT ()
The following table provides the arguments, types, value, and descriptions of the elements of the
FA_RETIREMENT_PUB.DO_REINSTATEMENT procedure.
Each argument has a prefix of P, X, or PX. These prefixes mean the following:
o P - indicates an In argument
o X - indicates an Out argument
o PX - indicates an argument that is both In and Out
 Trans_rec_type: contains information about the transaction, such as the transaction header
ID and the transaction type code.
 Asset_Retire_rec_type: contains the public retirement information of a given asset when it
is retired.
Note: Refer Metalink note: Oracle Assets Retirements/Reinstatements API Documentation

Supplement (Doc ID 206476.1) for more details.
105
CHAPTER 12 – Flow of Data in Tables for Reinstatements
From the Perspective of Asset Traces:

1. Reinstatement of a Full Cost Retirement
TRANSA TRANSAC TRANSAC AMORTIZ CALLI

MASS_REF TRANSA
BOOK_TYP CTION TION TION DATE_EFF ATION NG
ERENCE CTION
ID NAME
30-NOV- 04-FEB-
SAM RET FAXAS
2289473 ADDITION 2015 2016
TEST SET
00:00:00 08:37:24
30-NOV- 04-FEB-
SAM RET TRANSFER FAXAS
2289474 2015 2016
TEST IN SET
00:00:00 08:37:24
FULL 31-JAN- 11-FEB-
SAM RET FAXAS
2297471 RETIREME 2016 2016
TEST SET
NT 00:00:00 08:28:26
01-APR- 01-APR-
SAM RET REINSTAT FAXAS
2347469 2016 2016
TEST EMENT SET
05:22:53 05:22:54
transaction_type_code - REINSTATEMENT (This is irrespective of the kind of Retirement that is
Reinstated)
FA_ADJUSTMENTS
FA_BOOKS
Calling_interface - FAXASSET indicates that the Reinstatement has been done from the Asset
Workbench
Transaction_date entered is the date when the Reinstatement transaction was performed.
106
No changes are seen in FA_ADJUSTMENTS table till Calculate Gains and Losses is Run.
FA_RETIREMENTS

RETIREME TION ON DATE_RE STATU DATE_EFFE COST_RE NBV_RET OSS
NT_ID HEADER_I HEADER_ID TIRED S CTIVE TIRED IRED AMOU
D_IN _OUT NT
31-JAN- 11-FEB- -
REINST
609397 2297471 2347469 2016 2016 20000 18888.89 18888.
ATE
00:00:00 08:28:26 89
Status - REINSTATE indicates that the Reinstatement transaction is processed which means that the
Calculate Gains and Losses program has been run.
FA_BOOKS
FA_ADJUSTMENTS
107
Post Calculate Gains and losses
TRANSAC TRANSACT
DISTRIB CODE TRANSA
ID ION_ID UNITS
ID_IN D_OUT
1963273 2289474 2347469 343053 77008 609397 2 -2
2009271 2347469 343053 77008 2
A new row is added to the Distribution History table indicating a Reinstatement.
The Retirement ID links this table with the FA_RETIREMENTS table.
FA_ADJUSTMENTS
TRANSAC ADJUST
TION MENT
HEADER_ AMOUN
ID T
ADDITIO
2289473 2244985 COST DR 20000 1963273 24191
N
COST
ADDITIO
2289473 2244986 CLEARIN CR 20000 1963273 24191
N
G
RETIREM
2297471 2252986 COST CR 20000 1963273 24193
ENT
RETIREM
2297471 2252987 RESERVE DR 1111.11 1963273 24193
ENT
RETIREM NBV 18888.8
2297471 2252988 DR 1963273 24193
ENT RETIRED 9
RETIREM
2347469 2303981 EXPENSE DR 1666.68 2009271 24196
ENT
RETIREM
2347469 2303982 RESERVE CR 1111.11 2009271 24196
ENT
2347469 2303983 RETIREM COST DR 20000 2009271 24196
108
ENT
RETIREM NBV 18888.8
2347469 2303984 CR 1963273 24196
ENT RETIRED 9
For the new Transaction_Header_ID for the Reinstatement, new rows are added.
These rows reverse the accounting entries that was passed for the Retirement transaction.
The Expense account includes a catch-up. This catch is calculated on the basis that the retirement was
done in an earlier period and the reinstatement was performed later.
Calculation of the Catch Up
For this asset, the retirement was done in period – 24193.
The depreciation per month for the asset before retirement = 20000/36 (life in Months, asset using STL
depreciation method)
= 555.56
After the full retirement was performed, the book underwent depreciation for next three months where
no depreciation amount was calculated for this asset since it was fully retired.
When the asset is now reinstated, the depreciation amount for the last three months becomes the
Catch Up amount and is adjusted in the current open period depreciation.
Hence, catch up amount = depreciation per month x 3 = 555.56 x 3 = 1666.68.
FA_BOOKS
ADJUSTE
TRANSAC TRANSACTI
DATE DATE_PLAC D
TIVE SERVICE ABLE
D_IN D_OUT
COST
11-FEB-
04-FEB- 30-NOV-
2016 200
2289473 2297471 2016 2015 20000 20000 20000
08:28:2 00
08:37:24 00:00:00
6
01-APR-
11-FEB- 30-NOV-
2016
2297471 2347469 2016 2015 20000 0 0 0
05:29:2
08:28:26 00:00:00
2
109
01-APR- 30-NOV-
200
2347469 2016 2015 20000 20000 20000
00
05:29:22 00:00:00
A new row is added to the FA_BOOKS with the old values reinstated.
FA_RETIREMENTS

D_IN _OUT NT
31-JAN- 11-FEB- -
DELE
609397 2297471 2347469 2016 2016 20000 18888.89 18888.
TED
00:00:00 08:28:26 89
The existing row with the Retirement transaction details will now have the status changed to DELETED
indicating that the Retirement transaction has been deleted/reversed and the asset is reinstated.
110
Post Depreciation Run
FA_DEPRN_SUMMARY
DEPRN_SOU
RCE
CODE
04-FEB-2016
24190 BOOKS 0 0 0 20000
08:37:24
04-FEB-2016
24191 DEPRN 555.56 555.56 555.56 20000
10:17:16
04-FEB-2016
24192 DEPRN 555.55 1111.11 1111.11 20000
10:20:57
11-MAR-2016
24193 DEPRN 0 0 0 0
05:24:47
01-APR-2016
24196 DEPRN 2222.24 2222.24 3333.35 20000
05:39:36
DEPRN
ADJUSTMENT EVENT_ID
AMOUNT
0 6776522
0 6776532
0
1666.68 6853522
SYSTEM_DEPRN
AMOUNT
555.56
555.55
0
555.56
The Reinstatement is performed in the period – 24196.
When depreciation is run for this period, the depreciation amount will be equal to:
Catch Up depreciation (Deprn_Adjustment_Amount in table) + Depreciation for that period

(System_Deprn_Amount in table)
111
Catch Up depreciation – This will be present if the asset is reinstated in a period later than the period in
which it was retired.
Depreciation for that period – This is calculated considering the depreciation method and the adjusted
cost of the asset post the reinstatement.
Adjusted cost = 20000
Life = 36 months
Depreciation method = STL
Hence, depreciation for this period = 20000/36 = 555.56
The event_ID helps to link this with the XLA tables.
FA_DEPRN_DETAIL

UTION OURCE _COST
ID CODE TO_CLEAR
04-FEB-2016
24190 1963273 B 0 0 0 20000 0
08:37:24
04-FEB-2016 200
24191 1963273 D 555.56 555.56 555.56
10:17:16 00
04-FEB-2016 1111.1 200
24192 1963273 D 555.55 1111.11
10:20:57 1 00
11-MAR-
24193 1963273 D 2016 0 0 0 0
05:24:47
01-APR-
24196 1963273 D 2016 0 0 0 0
05:39:36
01-APR-
2222.2 200
24196 2009271 D 2016 2222.24 3333.35
4 00
05:39:36
This table will have a new rows added.

The row belonging to the old distribution ID will be neutralized by assigning zeros to all the values.
A new row will be added with the new depreciation amount after the reinstatement, same as the
FA_DEPRN_SUMMARY table.
112
Here, the Distribution_id associated with this row will help to link it with the Reinstatement transaction
in the tables:
2. Reinstatement of a Partial Cost Retirement

MASS_REF TRANSA
ERENCE CTION
ID NAME
30-JUN- 11-FEB-
FAXAS
SAM CORP 2297472 ADDITION 2015 2016
SET
00:00:00 08:43:39
30-JUN- 11-FEB-
TRANSFER FAXAS
SAM CORP 2297473 2015 2016
IN SET
00:00:00 08:43:39
PARTIAL 31-JUL- 11-FEB-
FAXAS
SAM CORP 2297474 RETIREME 2015 2016
SET
NT 00:00:00 08:59:46
30-NOV- 01-APR-
REINSTAT FAXAS
SAM CORP 2348469 2015 2016
EMENT SET
00:00:00 05:49:19
transaction_type_code - REINSTATEMENT (This is irrespective of the kind of Retirement that is
Reinstated)
FA_ADJUSTMENTS
FA_BOOKS
Calling_interface - FAXASSET indicates that the Reinstatement has been done from the Asset
Workbench
Transaction_date entered is the date when the Reinstatement transaction was performed.
113
No changes are seen in FA_ADJUSTMENTS table till Calculate Gains and Losses is Run.
FA_RETIREMENTS

RETIREME TION ON DATE_RE STATU DATE_EFFE COST_RE NBV_RET OSS
NT_ID HEADER_I HEADER_ID TIRED S CTIVE TIRED IRED AMOU
D_IN _OUT NT
31-JUL- 11-FEB- -
REINST
610396 2297474 2348469 2015 2016 10000 8333.34 8333.3
ATE
00:00:00 08:59:46 4
In FA_RETIREMENTS table, the existing row will be updated with the new status.
Status - REINSTATE indicates that the Reinstatement transaction is processed which means that the
Calculate Gains and Losses program has been run.
FA_BOOKS
FA_ADJUSTMENTS
114
Post Calculate Gains and Losses
No data in FA_DISTRIBUTION_HISTORY table since this was a partial cost retirement and had no impact
on the units of the asset.
FA_ADJUSTMENTS
TRANSAC ADJUST
TION MENT
HEADER_ AMOUN
ID T
ADDITIO
2297472 2252989 COST DR 25000 1968271 24186
N
COST
ADDITIO
2297472 2252990 CLEARIN CR 25000 1968271 24186
N
G
DEPRECI
2297472 2252991 EXPENSE DR 3472.2 1968271 24186
ATION
RETIREM
2297474 2252992 COST CR 10000 1968271 24187
ENT
RETIREM
2297474 2252993 RESERVE DR 1666.66 1968271 24187
ENT
RETIREM NBV
2297474 2252994 DR 8333.34 1968271 24187
ENT RETIRED
RETIREM
2348469 2304981 EXPENSE DR 1111.08 1968271 24191
ENT
RETIREM
2348469 2304982 RESERVE CR 1666.66 1968271 24191
ENT
RETIREM
2348469 2304983 COST DR 10000 1968271 24191
ENT
RETIREM NBV
2348469 2304984 CR 8333.34 1968271 24191
ENT RETIRED
For the new Transaction_Header_ID for the Reinstatement, new rows are added.
These rows reverse the accounting entries that was passed for the Retirement transaction.
The Expense account includes a catch-up. This catch is calculated on the basis that the retirement was
done in an earlier period and the reinstatement was performed later.
115
Calculation of the Catch Up
For this asset, the retirement was done in period – 24187.
The depreciation per month for the asset before retirement = 25000/36 (life in Months, asset using STL
depreciation method)
= 694.44
After the partial retirement was performed, the book underwent depreciation for next four months
where depreciation amount was calculated for this asset based on the new cost = 15000.
Depreciation per month with the new cost = 15000/36 = 416.67
When the asset is now reinstated, the delta depreciation amount (new depreciation amount – old
depreciation amount) for the last four months becomes the Catch Up amount and is adjusted in the
current open period depreciation. This is done since the asset is reinstated meaning that the whole
amount of the asset is back in place. Hence, the depreciation calculated for the last four months is to be
corrected in the current open period.
Hence, catch up amount = (New Depreciation Amount – Old Depreciation Amount) x 4
= (694.44 – 416.67) x 4 = 1111.08
This amount is accounted under the Expense Amount.
FA_BOOKS
ADJUSTE
TRANSAC TRANSACTI
DATE DATE_PLAC D
TIVE SERVICE ABLE
D_IN D_OUT
COST
11-FEB-
11-FEB- 30-JUN-
2016 250
2297472 2297474 2016 2015 25000 25000 25000
08:59:4 00
08:43:39 00:00:00
6
01-APR-
11-FEB- 30-JUN-
2016 150
2297474 2348469 2016 2015 25000 15000 15000
06:00:0 00
08:59:46 00:00:00
7
01-APR- 30-JUN- 250
2348469 25000 25000 25000
2016 2015 00
116
06:00:07 00:00:00
A new row is added to the FA_BOOKS with the old values reinstated.
FA_RETIREMENTS

D_IN _OUT NT
31-JUL- 11-FEB- -
DELE
610396 2297474 2348469 2015 2016 10000 8333.34 8333.3
TED
00:00:00 08:59:46 4
The existing row with the Retirement transaction details will now have the status changed to DELETED
indicating that the Retirement transaction has been deleted/reversed and the asset is reinstated.
FA_DEPRN_SUMMARY
DEPRN_SOU
RCE
CODE
11-FEB-2016
24185 BOOKS 0 0 0 25000
08:43:39
11-FEB-2016
24186 DEPRN 4166.64 4166.64 4166.64 25000
08:44:29
24-FEB-2016
24187 DEPRN 416.67 4583.31 2916.65 15000
08:41:44
24-FEB-2016
24188 DEPRN 416.67 4999.98 3333.32 15000
08:43:08
24-FEB-2016
24189 DEPRN 416.67 5416.65 3749.99 15000
08:49:18
11-MAR-2016
24190 DEPRN 416.67 5833.32 4166.66 15000
06:42:33
24191 DEPRN 01-APR-2016 1805.52 7638.84 7638.84 25000
117
06:08:29
DEPRN
ADJUSTMENT
AMOUNT
3472.2
0
0
0
0
1111.08
SYSTEM_DEPRN
AMOUNT
694.44
416.67
416.67
416.67
416.67
694.44
The Reinstatement is performed in the period – 24196.
When depreciation is run for this period, the depreciation amount will be equal to:
Depreciation amount for this period = Catch Up depreciation (Deprn_Adjustment_Amount in table) +

Depreciation for that period (System_Deprn_Amount in table)
= 1111.08 + 694.44 = 1805.52
Catch Up depreciation – This will be present if the asset is reinstated in a period later than the period in
which it was retired.
Depreciation for that period – This is calculated considering the depreciation method and the adjusted
cost of the asset post the reinstatement.
Adjusted cost = 25000
Life = 36 months
118
Hence, depreciation for this period = 25000/36 = 694.44
Reserve = Old Reserve + Reserve adjustment amount + Depreciation adjustment amount + New
depreciation for this period.
= 4166.66 + 1666.66 + 1111.08 + 694.44 = 7638.84
The event_ID helps to link this with the XLA tables.
FA_DEPRN_DETAIL

UTION OURCE _COST
ID CODE TO_CLEAR
11-FEB-2016
24185 1968271 B 0 0 0 25000 0
08:43:40
11-FEB-2016 4166.6 250
24186 1968271 D 4166.64 4166.64
08:44:29 4 00
24-FEB-2016 4583.3 150
24187 1968271 D 416.67 2916.65
08:41:44 1 00
24-FEB-2016 4999.9 150
24188 1968271 D 416.67 3333.32
08:43:08 8 00
24-FEB-2016 5416.6 150
24189 1968271 D 416.67 3749.99
08:49:18 5 00
11-MAR-
5833.3 150
24190 1968271 D 2016 416.67 4166.66
2 00
06:42:33
01-APR-
7638.8 250
24191 1968271 D 2016 1805.52 7638.84
4 00
06:08:29
Same as FA_DEPRN_SUMMARY, this table will have a new row added.
A new row will be added with the new depreciation amount after the reinstatement, same as the
Here, the Distribution_id associated with this row will help to link it with the Reinstatement transaction
in the tables:
119
3. Mass Reinstatement and Reinstatement using API

MASS_REF TRANSA
ERENCE CTION
ID NAME
30-NOV- 04-FEB-
SAM RET FAXAS
2289477 ADDITION 2015 2016
TEST SET
00:00:00 08:53:18
30-NOV- 04-FEB-
2289478 2015 2016
TEST IN SET
00:00:00 08:53:18
FULL 31-MAR- 11-MAR-
SAM RET FAMP
2323469 RETIREME 2016 2016 11290719
TEST RET
NT 00:00:00 08:40:07
01-APR- 01-APR-
SAM RET REINSTAT CUSTO
2349469 2016 2016
TEST EMENT M
06:23:03 06:23:03
Mass Reinstatement and Reinstatement using API impacts the relevant tables in the same manner as a
standard reinstatement.
In the FA_TRANSACTION_HEADERS table, the new row associated with the Reinstatement has the
Calling Interface as CUSTOM, which indicates that the Reinstatement has been done using an API or
Mass Reinstatement.
120
CHAPTER 13: Scenarios for Retirements and Reinstatements
Introduction
This chapter is intended to provide details on some common scenarios encountered with respect to
Retirements and Reinstatements.
1. Back Dated Retirement
This is a retirement that is done with the Retirement date belonging to a period older than the
current open period.
In this case, there is a catch-up amount which is calculated and accordingly the Expense Account
is adjusted to incorporate the impact of the retirement on the periods post the retirement date.
The method of performing a Back Dated Retirement is the same as the methods suggested
earlier like Asset Workbench, Mass Retirements, API or External Retirements. The only
difference is that, in this case, the retirement date is not in the current open period but in an
older period.
The following is an example of performing a back dated retirement:
The current open period of the asset is APR-16 and the Retirement Date entered is 28-Feb-2016.
This retirement is done from the Asset Workbench. Details on the same is present in an earlier
chapter on this Document.
121
Impact on tables
The impact on FA_TRANSACTION_HEADERS, FA_ASSET_HISTORY,

FA_DISTRIBUTION_HISTORY,FA_RETIREMENTS and FA_BOOKS is the same as any other retirement.
The impact of the Back dated retirement is seen in the following tables:
FA_ADJUSTMENTS
TRANSAC ADJUST
TION MENT
HEADER_ AMOUN
ID T
ADDITIO
2290469 2245981 COST DR 30000 1964271 24191
N
COST
ADDITIO
2290469 2245982 CLEARIN CR 30000 1964271 24191
N
G
RETIREM
2351469 2307981 EXPENSE DR -555.54 1964271 24196
ENT
RETIREM
2351469 2307982 COST CR 10000 1964271 24196
ENT
RETIREM
2351469 2307983 RESERVE DR 833.34 1964271 24196
ENT
RETIREM NBV
2351469 2307984 DR 9166.66 1964271 24196
ENT RETIRED
The initial cost of the asset = 30000
Life of asset = 36 months
Asset depreciated till Mar-16 with depreciation amount = 833.33
When asset is retired with Retirement Date – 28-Feb-2016. Effective of Feb-16, the cost of the asset is
20000 (Since depreciation is on Monthly basis)
New depreciation = 20000/36 = 555.56
A Catch Up depreciation will be encountered here due to the back dated retirement.
Catch Up Depreciation = (New Depreciation – Old Depreciation) x 2
122
= (555.56 – 833.33) x 2 = 555.54
Post depreciation run
FA_DEPRN_SUMMARY
DEPRN_SOU
RCE
CODE
04-FEB-2016
24190 BOOKS 0 0 0 30000
10:13:18
04-FEB-2016
24191 DEPRN 833.33 833.33 833.33 30000
10:17:16
04-FEB-2016
24192 DEPRN 833.33 1666.66 1666.66 30000
10:20:57
11-MAR-2016
24193 DEPRN 833.33 833.33 2499.99 30000
05:24:47
11-MAR-2016
24194 DEPRN 833.33 1666.66 3333.32 30000
07:58:22
11-MAR-2016
24195 DEPRN 833.33 2499.99 4166.65 30000
10:02:40
04-APR-2016
24196 DEPRN .02 2500.01 3333.33 20000
06:19:45
DEPRN
ADJUSTMENT EVENT_ID
AMOUNT
0 6776520
0 6776530
0 6820524
0 6821529
0 6823520
-555.54 6858518
SYSTEM_DEPRN
AMOUNT
833.33
123
833.33
833.33
833.33
833.33
555.56
Calculation of the Depreciation Adjustment amount is explained under Catch Up Depreciation.
The System Depreciation amount is the Depreciation calculated post the retirement.
FA_DEPRN_DETAIL

UTION OURCE _COST
ID CODE TO_CLEAR
04-FEB-2016
24190 1964271 B 0 0 0 30000 0
10:13:20
04-FEB-2016 300
24191 1964271 D 833.33 833.33 833.33
10:17:16 00
04-FEB-2016 1666.6 300
24192 1964271 D 833.33 1666.66
10:20:57 6 00
11-MAR-
300
24193 1964271 D 2016 833.33 833.33 2499.99
00
05:24:47
11-MAR-
1666.6 300
24194 1964271 D 2016 833.33 3333.32
6 00
07:58:22
11-MAR-
2499.9 300
24195 1964271 D 2016 833.33 4166.65
9 00
10:02:40
04-APR-
2500.0 200
24196 1964271 D 2016 .02 3333.33
1 00
06:19:45
124
2. Retirement with Cost of Removal and Proceeds of Sale
At the time of Retirement, there is an option to add the Cost of Removal and the Proceeds of
Sale amounts for the asset.
You can enter proceeds of sale and cost of removal amounts when you perform a retirement or
mass retirement. For a mass retirement, you enter the total proceeds of sale and/or the total
cost of removal amounts, and Oracle Assets prorates the total amounts over the assets being
retired according to each asset's current cost.
Cost of Removal
The expense incurred in dismantling or removing an asset from its original location or position.
Generally encountered for heavy machinery based assets that are planted at a location and
need to be moved to retire.
Proceeds of Sale
It refers to the amount obtained after selling the asset and deducting the expenses associated
with the sale of the asset.
Oracle Assets uses the following formula to prorate the proceeds of sale amount across the
assets you select:
Proceeds of Sale (per asset) = Current cost of asset/Total current cost of all selected assets X
Proceeds of Sale
Oracle Assets uses the following formula to prorate the cost of removal amount across the
assets you select:
Cost of removal (per asset) = Current cost of asset/Total current cost of all selected assets X
Cost of Removal
These two values are included in the calculation for the Gain/Loss Amount:
Gain/Loss = Proceeds of Sale - Cost of Removal - Net Book Value Retired + Revaluation
Reserve Retired
125
The cost of removal and proceeds of sale can be added during retirement irrespective of the
method of retirement used.
The following is an example:
The below asset is being retired from the Asset Workbench.
126
Impact on tables

FA_DISTRIBUTION_HISTORY,FA_RETIREMENTS and FA_BOOKS is the same as any other
retirement.
FA_ADJUSTMENTS
TRANSA ADJUST
ADJUST SOURCE ADJUSTM DEBIT_C CODE DISTRIBU PERIOD_CO
CTION MENT
MENT _TYPE ENT REDIT COMBINATI TION UNTER
HEADER_ AMOUN
ID T
ADDITIO
2352469 2308981 COST DR 30000 2012271 24196
N
COST
ADDITIO
2352469 2308982 CLEARIN CR 30000 2012271 24196
N
G
RETIREM
2353469 2309981 COST CR 10000 2012271 24198
ENT
RETIREM
2353469 2309982 RESERVE DR 537.04 2012271 24198
ENT
RETIREM PROCEED
2353469 2309983 CR 1500 2012271 24198
ENT S
RETIREM REMOVA
2353469 2309984 DR 1500 2012271 24198
ENT LCOST
RETIREM NBV
2353469 2309985 DR 9462.96 2012271 24198
ENT RETIRED
RETIREM PROCEED
2353469 2309986 DR 1500 2012271 24198
ENT S CLR
REMOVA
RETIREM
2353469 2309987 LCOST CR 1500 2012271 24198
ENT
CLR
The asset has been retired of a cost of 10000.
Proceeds of sale = 1500
Cost of Removal = 1500
Reserve Retired = Reserve till date x percentage by which cost is retired
127
= 1611.12 x 0.333 = 537.04
NBV Retired = 10000 – 537.04 = 9462.96
FA_BOOKS
ADJUSTE
TRANSAC TRANSACTI
DATE DATE_PLAC D
TIVE SERVICE ABLE
D_IN D_OUT
COST
04-APR-
04-APR- 04-APR-
2016 300
2352469 2353469 2016 2016 30000 29000 29000
07:01:3 00
06:54:39 00:00:00
5
04-APR- 04-APR-
200
2353469 2016 2016 30000 19333.33 19333.33
00
07:01:35 00:00:00
PRORA
TRANSA
RECOVE UNREV TE DEPRN_ DEPRN_ DEPRE
CTION SALVAGE PRORAT LIFE_IN_
RABLE ALUED CONVE START METHOD CIATE
HEADER _VALUE E_DATE MONTHS
COST COST NTION DATE CODE FLAG
_ID_IN
CODE
04-APR-
04-APR-
2016
2352469 29000 30000 1000 DAY 2016 STL 36 YES
00:00:0
00:00:00
0
04-APR-
04-APR-
19333.3 2016
2353469 20000 666.67 DAY 2016 STL 36 YES
3 00:00:0
00:00:00
0
Asset is retired with Retirement Date – 01-Jun-2016. Effective of Jun-16, the cost of the asset is 20000
(Since depreciation is on Monthly basis)
The salvage value is also to be adjusted of the same percentage as that of the cost
Percentage = 10000/30000 = 0.33
New salvage value = 1000 – (1000 x 0.33) = 1000 – 333.33 = 666.67
New adjusted cost = New Cost – New Salvage value = 20000 – 666.67 = 19333.33
128
New depreciation = 19333.33/36 = 537.04 (Depreciation per period from Jun-16 onwards)
FA_RETIREMENTS

STATUS
D_IN _OUT NT
01-JUN- 04-APR- -
PROCES
623396 2353469 2016 2016 10000 9462.96 9462.9
SED
00:00:00 07:01:35 6
Gain/Loss = Proceeds of Sale - Cost of Removal - Net Book Value Retired + Revaluation Reserve
Retired
= 1500 – 1500 -9462.96 + 0 = -9462.96.
Post depreciation run
FA_DEPRN_SUMMARY
BONUS_
DEPRN BONUS_
DEPRN_S
OURCE
CODE
AMOUN T
T
04-APR-
24195 BOOKS 2016 0 0 0 29000 0
06:54:39
04-APR-
24196 DEPRN 2016 805.56 805.56 805.56 29000 0 0
06:55:39
04-APR-
1611.1
24197 DEPRN 2016 805.56 1611.12 29000 0 0
2
06:59:23
04-APR-
2148.1
24198 DEPRN 2016 537.04 1611.12 19333.33 0
6
07:23:21
129
The depreciation for the new period will be as per the new Adjusted cost as explained earlier.
FA_DEPRN_DETAIL

UTION OURCE _COST
ID CODE TO_CLEAR
04-APR-
24195 2012271 B 2016 0 0 0 30000 0
06:54:41
04-APR-
300
24196 2012271 D 2016 805.56 805.56 805.56
00
06:55:39
04-APR-
1611.1 300
24197 2012271 D 2016 805.56 1611.12
2 00
06:59:23
04-APR-
2148.1 200
24198 2012271 D 2016 537.04 1611.12
6 00
07:23:21
The FA_DEPRN_DETAIL table has the same data as the FA_DEPRN_SUMMARY but it is based on the
Distribution_ID and can be linked to the FA_DISTRIBUTION_HISTORY table.
130
3. Retirement with Next Month Prorate Convention
This scenario explains how the calculations vary when the Retirement is done with a Following
Month Retirement Prorate Convention.
In this case, the retirement is considered in the next month of the Retirement date entered.
Impact on tables

FA_DISTRIBUTION_HISTORY,FA_RETIREMENTS and FA_BOOKS is the same as any other
retirement.
FA_ADJUSTMENTS
TRANSAC ADJUST
TION MENT
HEADER_ AMOUN
ID T
ADDITIO
2356469 2312981 COST DR 40000 2014271 24196
N
COST
ADDITIO
2356469 2312982 CLEARIN CR 40000 2014271 24196
N
G
RETIREM
2357469 2313981 EXPENSE DR -555.55 2014271 24199
ENT
RETIREM
2357469 2313982 COST CR 20000 2014271 24199
ENT
RETIREM
2357469 2313983 RESERVE DR 555.56 2014271 24199
ENT
RETIREM NBV 19444.4
2357469 2313984 DR 2014271 24199
ENT RETIRED 4
Retirement date : 01-May-2016 (Retirement performed in current period – Jul-16)
Retirement convention is Following Month
Hence, asset will retire in Jun-16 (24198)
From Jun-16, the asset cost will be 20000
Depreciation per period = 20000/36 = 555.55 (System Depreciation Amount)
131
Reserve is also adjusted by the percentage by which cost is retired
Reserve till date(May-16) = 1111.11
Cost retired by percentage = 20000/40000 = 0.5
Reserve Retired = 1111.11 x 0.5 = 555.56
= 20000 – 555.56 = 19444.44
Since the retirement is backdated, there is a catch up amount to be adjusted.
Adjusted amount = New depreciation for Jun-16 – Old Depreciation for Jun-16
= 555.55 - 1111.11 = -555.55 (Expense account adjusted by this amount)
FA_DEPRN_SUMMARY
BONUS_
DEPRN BONUS_
DEPRN_S
OURCE
CODE
AMOUN T
T
05-APR-
24195 BOOKS 2016 0 0 0 40000 0
03:04:36
05-APR-
24196 DEPRN 2016 0 0 0 40000 0 0
03:05:59
05-APR-
1111.1
24197 DEPRN 2016 1111.11 1111.11 40000 0 0
1
03:13:08
05-APR-
2222.2
24198 DEPRN 2016 1111.11 2222.22 40000 0 0
2
03:32:11
05-APR-
2222.2
24199 DEPRN 2016 .01 1666.67 20000 0 0
3
03:38:53
132
DEPRN
ADJUSTMENT
AMOUNT
0
0
0
-555.55
SYSTEM_DEPRN
AMOUNT
0
1111.11
1111.11
555.56
The FA_DEPRN_SUMMARY table will have a new row with the depreciation for the period Jul-16.
The depreciation amount = System Depreciation amount (as per new adjusted cost) + Depreciation
Adjustment amount (from Catch Up depreciation)
= 555.56 + (-555.55) = 0.01
FA_DEPRN_DETAIL

UTION OURCE _COST
ID CODE TO_CLEAR
05-APR-
24195 2014271 B 2016 0 0 0 40000 0
03:04:39
05-APR-
400
24196 2014271 D 2016 0 0 0
00
03:05:59
05-APR-
1111.1 400
24197 2014271 D 2016 1111.11 1111.11
1 00
03:13:08
24198 2014271 D 05-APR- 1111.11 2222.2 2222.22 400
133
2016 2 00
03:32:11
05-APR-
2222.2 200
24199 2014271 D 2016 .01 1666.67
3 00
03:38:53
4. Reinstatement in the same period
This scenario provides the details on the calculations done when a reinstatement is performed
in the same period where the retirement was done.
Impact on tables
Before reinstatement

MASS_REF TRANSA
ERENCE CTION
ID NAME
01-SEP- 05-APR-
2359469 2016 2016
TEST2 N SET
00:00:00 04:10:27
01-SEP- 05-APR-
2359470 2016 2016
TEST2 R IN SET
00:00:00 04:10:27
PARTIAL 01-OCT- 05-APR-
SAM RET FAXAS
2359471 RETIREM 2016 2016
TEST2 SET
ENT 00:00:00 04:16:16
134
FA_ADJUSTMENTS
TRANSAC ADJUST
TION MENT
HEADER_ AMOUN
ID T
ADDITIO
2359469 2315981 COST DR 20000 2016271 24201
N
COST
ADDITIO
2359469 2315982 CLEARIN CR 20000 2016271 24201
N
G
RETIREM
2359471 2316981 COST CR 10000 2016271 24203
ENT
RETIREM
2359471 2316982 RESERVE DR 277.78 2016271 24203
ENT
RETIREM NBV
2359471 2316983 DR 9722.22 2016271 24203
ENT RETIRED
FA_BOOKS
ADJUSTE
TRANSAC TRANSACTI
DATE DATE_PLAC D
TIVE SERVICE ABLE
D_IN D_OUT
COST
05-APR-
05-APR- 01-SEP-
2016 200
2359469 2359471 2016 2016 20000 20000 20000
04:16:1 00
04:10:27 00:00:00
6
05-APR- 01-SEP-
100
2359471 2016 2016 20000 10000 10000
00
04:16:16 00:00:00
FA_RETIREMENTS

STATUS
D_IN _OUT NT
135
01-OCT- 05-APR- -
PROCES
627396 2359471 2016 2016 10000 9722.22 9722.2
SED
00:00:00 04:16:16 2
Ran depreciation without closing the period
Data in FA_DEPRN_SUMMARY and FA_DEPRN_DETAIL tables
FA_DEPRN_SUMMARY
BONUS_
DEPRN BONUS_
DEPRN_S
OURCE
CODE
AMOUN T
T
05-APR-
24200 BOOKS 2016 0 0 0 20000 0
04:10:27
05-APR-
24201 DEPRN 2016 0 0 0 20000 0 0
04:11:22
05-APR-
24202 DEPRN 2016 555.56 555.56 555.56 20000 0 0
04:14:14
05-APR-
24203 DEPRN 2016 277.78 833.34 555.56 10000 0 0
04:21:31
Depreciation for new period is calculated based on the new Cost
New cost = 10000
Life = 36 months
Depreciation method = 10000/36 = 277.78
Reserve is adjusted by the same percentage by which cost is retired = 10000/20000 = 0.5
Reserve adjustment = Reserve till date x percentage by which cost is retired = 555.56 x 0.5 = 277.78
Hence, Reserve for period 24203 = Old reserve – reserve adjustment + depreciation amount
= 555.56 – 277.78 + 277.78 = 555.56
136
FA_DEPRN_DETAIL

UTION OURCE _COST
ID CODE TO_CLEAR
05-APR-
24200 2016271 B 2016 0 0 0 20000 0
04:10:28
05-APR-
200
24201 2016271 D 2016 0 0 0
00
04:11:22
05-APR-
200
24202 2016271 D 2016 555.56 555.56 555.56
00
04:14:14
05-APR-
100
24203 2016271 D 2016 277.78 833.34 555.56
00
04:21:31
137
Post Reinstatement in the same period

MASS_REF TRANSA
ERENCE CTION
ID NAME
01-SEP- 05-APR-
SAM RET FAXAS
2359469 ADDITION 2016 2016
TEST2 SET
00:00:00 04:10:27
01-SEP- 05-APR-
2359470 2016 2016
TEST2 IN SET
00:00:00 04:10:27
PARTIAL 01-OCT- 05-APR-
SAM RET FAXAS
2359471 RETIREME 2016 2016
TEST2 SET
NT 00:00:00 04:16:16
01-OCT- 05-APR-
SAM RET REINSTAT FAXAS
2360469 2016 2016
TEST2 EMENT SET
00:00:00 04:25:05
A new row is added with the Transaction_Type_Code as REINSTATEMENT.
138
FA_ADJUSTMENTS
TRANSAC ADJUST
TION MENT
HEADER_ AMOUN
ID T
ADDITIO
2359469 2315981 COST DR 20000 2016271 24201
N
COST
ADDITIO
2359469 2315982 CLEARIN CR 20000 2016271 24201
N
G
RETIREM
2359471 2316981 COST CR 10000 2016271 24203
ENT
RETIREM
2359471 2316982 RESERVE DR 277.78 2016271 24203
ENT
RETIREM NBV
2359471 2316983 DR 9722.22 2016271 24203
ENT RETIRED
RETIREM
2360469 2317981 RESERVE CR 277.78 2016271 24203
ENT
RETIREM
2360469 2317982 COST DR 10000 2016271 24203
ENT
RETIREM NBV
2360469 2317983 CR 9722.22 2016271 24203
ENT RETIRED
The accounting entries for the Retirement are reversed on the Reinstatement. No catch up is calculated
since it is in the same period.
FA_DEPRN_SUMMARY
BONUS_
DEPRN BONUS_
DEPRN_S
OURCE
CODE
AMOUN T
T
05-APR-
24200 BOOKS 2016 0 0 0 20000 0
04:10:27
05-APR-
24201 DEPRN 2016 0 0 0 20000 0 0
04:11:22
139
05-APR-
24202 DEPRN 2016 555.56 555.56 555.56 20000 0 0
04:14:14
The Reinstatement in the same period results in the Depreciation record for that period to be removed
from the tables.
FA_DEPRN_DETAIL

UTION OURCE _COST
ID CODE TO_CLEAR
05-APR-
24200 2016271 B 2016 0 0 0 20000 0
04:10:28
05-APR-
200
24201 2016271 D 2016 0 0 0
00
04:11:22
05-APR-
200
24202 2016271 D 2016 555.56 555.56 555.56
00
04:14:14
The Reinstatement in the same period results in the Depreciation record for that period to be removed
from the tables.
FA_RETIREMENTS

D_IN _OUT NT
01-OCT- 05-APR- -
DELE
627396 2359471 2360469 2016 2016 10000 9722.22 9722.2
TED
00:00:00 04:16:16 2
The Retirement transaction has been DELETED post the Reinstatement.
140
CHAPTER 14 – E-R Diagram and Table level details
E-R Diagram of the Data Flow into Fixed Asset Tables
141
Flow of Data in Fixed Asset Tables Associated with Asset
Retirements/Reinstatements:
Table Name Table Details Linking Columns
between tables
FA_TRANSACTION_ This table holds all the transaction information for Transaction_Header
HEADERS the asset. _ID
Unique field is the Transaction_Header_ID
For every asset Retirement/Reinstatement, rows Book_Type_Code
are added to this table of the following types of Asset_ID
Transaction_Type_Code (To link with tables:
1. Full Retirement FA_DEPRN_SUMMA
2. Partial Retirement RY,
3. Transfer Out (For Partial Unit Retirement FA_DEPRN_DETAIL)
in addition to Partial Retirement)
4. Reinstatement (For Reinstatements,
irrespective of the type of Retirement that
is reinstated)
This table also holds a vital field – Calling_Interface

which helps to determine from which source the
asset has been retired. The values under it are:
1. FAXASSET – Retired from Asset
Workbench
2. FAMPRET – Retired via Mass Retirements
3. CUSTOM – Created using API /Mass
Reinstatements
FA_ASSET_HISTORY This table stores asset history information in terms Transaction_Header

of any changes made to the following: _Id_In
1. Category_ID Asset_ID
2. Units
A new row is added to this table when there is a
Partial Unit retirement done that results in a
change in units.
FA_DISTRIBUTION_ This table holds the Asset Assignment information Distribution_ID
HISTORY that is entered during asset additions under Transaction_Header
Assignments: _ID_in
Assigned To –Employee_ID (Links to Transaction_Header
FA_EMPLOYEES table) _ID_Out
Location – Location_ID (Links to FA_LOCATIONS
table)
Depreciation expense account –
Code_Combination_ID (Links to
GL_CODE_COMBINATIONS)
A new row is added for a Partial Unit Retirement
142
that results in a change of units and the new row
contains the new units of the asset under
Transaction_Units field.
The existing row is edited and the
Transaction_Units is changed to negative units of
the asset for a Full Retirement.
A new row is also added if a Full Retirement is
Reinstated.
Transaction_Header_ID_Out for the first row
(signifying the end of the first
Distribution/Assignments) and adds a new row
with a new Transaction_Header_ID_In. In this way
it links to the FA_TRANSACTION_HEADERS table.
FA_ADJUSTMENTS This table stores all the accounting entries Transaction_Header
corresponding to the Financial Transactions _ID
performed on the Asset. Book_Type_Code
The significant fields are: Asset_ID
1. Transaction_Header_ID – Links to Distribution_ID
FA_TRANSACTION_HEADERS table Period_Counter_Cre
2. Source_Type_Code – Signifies the type of ated
transaction. In this case – RETIREMENT
The same source code is used for
Reinstatement as well. The way to
differentiate between Retirement and
Reinstatement transaction is to refer to
the Transaction_Header_ID and check the
corresponding transaction in
FA_TRANSACTION_HEADERS table.
3. Adjustment_Type – The account to which
the entry is passed. For Retirement, the
accounts to be hit are:
a. Cost
b. Reserve
c. NBV Retired
d. Expense (In case of Catch-Up)
e. Proceeds of sale (based on setup)
f. Cost of Removal (based on setup)
4. Debit_Credit_Flag – Signifies whether a
Debit Or Credit is performed on the
account.
5. Adjustment_Amount – The amount that is
accounted.
6. Distribution_ID – Links to the
FA_DISTRIBUTION_HISTORY (Signifying the
Assignments to which the asset is
associated with)
7. Period_Counter_Created – The period in
which the asset is retired. This links to the
143
FA_DEPRN_PERIODS.Period_Counter.
FA_BOOKS This table holds all the Books level information Book_Type_Code
associated with the Asset: Asset_ID
Cost
Adjusted Cost
Salvage Value
Date Placed In Service
Prorate_Convention_Code – Links to
FA_CONVENTIONS
Deprn_Method_Code – links to
FA_METHODS.Method_Code
Life_In_Months
Depreciate_Flag – Yes/No. This helps to determine
if the asset is depreciable or not depending on
which the depreciation for the asset will run.
This table adds a new row for every change that is

applied on the Books Level for the asset.
For a Retirement, it sets a new
Transaction_Header_ID_Out for the first row
(signifying the end of the first Books entry) and
adds a new row with a new
Transaction_Header_ID_In where the new cost is
included after the retirement.
For a Retirement, it sets a new

Transaction_Header_ID_Out for the previous row
(signifying the end of the first Books entry) and
adds a new row with a new
Transaction_Header_ID_In where the previous
cost is reinstated.
In this way it links to the

FA_TRANSACTION_HEADERS table.
FA_DEPRN_SUMMARY This table gives the Depreciation Summary Book_Type_Code
Information for the asset. Period_Counter
It contains a row for every period associated with Event_ID
the Asset as per its addition.
Significant Fields:
1. Period_Counter – Links to
FA_DEPRN_PERIODS
2. Deprn_Source_Code – This signifies the
data entered at the Books Level for the
Asset and the date entered by the
Depreciation Run. Values:
a. Books – Shows data added at Book
Level
144
b. Deprn – Shows data added by the
Depreciation Run
3. Deprn_Run_Date
4. Deprn_Amount – Amount that
depreciated
5. YTD Depreciation – The total depreciation
amount for the asset from the beginning
of the current fiscal year till the current
period.
6. Depreciation_Reserve – The total
depreciation of the asset till current
period.
7. Adjusted_Cost – The adjusted cost on
which the depreciation is calculated.
8. Deprn_Adjustment_Amount – Includes
any value relevant to catch-up calculation
for the asset
9. System_Deprn_Amount – The actual
depreciation amount calculated by the
System
10. Event_ID – Links to the
XLA_EVENTS.Event_ID.
Post Retirement/Reinstatement, when

Depreciation is run, the new depreciation amount
is calculated as per the new cost.
FA_DEPRN_DETAIL This table stores Depreciation Information for the Book_Type_Code
asset based on Distribution_ID and Asset_ID
Period_Counter. Distribution_ID
1. Distribution_ID – Links to Period_Counter
FA_DISTRIBUTION_HISTORY.Distribution_I
D
2. Period_Counter – Links to
FA_DEPRN_PERIODS.Period_Counter
It contains the same information as

145
CHAPTER 15 – XLA Tables, Accounting entries and Create Accounting
XLA Tables
XLA_EVENTS
BUDGETA
EVENT_TYP EVENT_ST PROCESS_S
EVENT ENTITY EVENT_ RY CREATE CREATION_
E ATUS TATUS
_ID _ID DATE CONTROL_ D_BY DATE
CODE CODE CODE
FLAG
01-NOV- 05-APR-
68635 67820 RETIREMEN
U U 2016 N 1318 2016
24 52 TS
00:00:00 04:16:16
01-NOV- 05-APR-
68645 67830 REINSTATE
U U 2016 N 1318 2016
21 49 MENTS
00:00:00 04:25:05
Event_status_code Process_status_code Meaning
I U Calculate Gains and Losses

not run yet
U U Calculate Gains and Losses

run but Create Accounting not
run
P P Create Accounting run
Other tables populated once Create Accounting is run:
XLA_TRANSACTION_ENTITIES
XLA_AE_HEADERS
XLA_AE_LINES
XLA_DISTRIBUTION_LINKS
146
XLA_LEDGER_OPTIONS
Accounting Entries and Creating Accounting details

For all Fixed Assets Retirement types, the accounting entry remains the same:
Account Name Debit / Credit

Cost CR
Reserve DR
NBV Retired DR
Expense DR
Proceeds CR
Proceeds Clearing DR
Removal Cost DR
Removal Cost Clearing CR
Cost of Removal
The expense incurred in dismantling or removing an asset from its original location or position.
Generally encountered for heavy machinery based assets that are planted at a location and need to
be moved to retire.
Proceeds of Sale
It refers to the amount obtained after selling the asset and deducting the expenses associated with
the sale of the asset.
Oracle Assets uses the following formula to prorate the proceeds of sale amount across the assets
you select:
Proceeds of Sale (per asset) = Current cost of asset/Total current cost of all selected assets X
Proceeds of Sale
Oracle Assets uses the following formula to prorate the cost of removal amount across the assets
you select:
Cost of removal (per asset) = Current cost of asset/Total current cost of all selected assets X Cost
of Removal
147
These two values are included in the calculation for the Gain/Loss Amount:
Gain/Loss = Proceeds of Sale - Cost of Removal - Net Book Value Retired + Revaluation Reserve
Retired
For Reinstatements, the accounting entries reverse the entries made for the Retirement :
Account Name Debit / Credit

Cost DR
Reserve CR
NBV Retired CR
Expense CR
Proceeds DR
Proceeds Clearing CR
Removal Cost CR
Removal Cost Clearing DR
148
Tables populated post Create Accounting – Assets program run
Post running create accounting data in XLA table and accounting
XLA_EVENTS
BUDGETAR
EVENT_T EVENT_ST PROCESS_ST
EVENT ENTITY EVENT_ Y CREATED CREATION_
YPE ATUS ATUS
_ID _ID DATE CONTROL_ _BY DATE
CODE CODE CODE
FLAG
31-JAN- 11-FEB-
67835 670204 RETIREM
P P 2016 N 1318 2016
20 8 ENTS
00:00:00 08:28:26
Once create accounting is run events are in P/P status and below tables are populated with data.
The Event_ID links this table with the XLA_AE_HEADERS table.
XLA_AE_HEADERS
ACCOUNTI
GL_TRANS
EVENT_TY ACCOUN GL_TRAN JE_CATEG NG
AE_HEADE EVENT LEDGER FER
PE TING SFER ORY ENTRY_ST
R_ID _ID _ID STATUS_C
CODE DATE DATE NAME ATUS
ODE
CODE
30-NOV- 04-FEB-
67755 ADDITION
6273448 1 2015 Y 2016 Addition F
20 S
00:00:00 10:30:06
30-NOV- 04-FEB-
67765 DEPRECIAT Depreciati
6273455 1 2015 Y 2016 F
22 ION on
00:00:00 10:30:06
31-DEC- 04-FEB-
67765 DEPRECIAT Depreciati
6273465 1 2015 Y 2016 F
32 ION on
00:00:00 10:30:06
149
31-JAN- 11-MAR-
67835 RETIREME Retireme
6286490 1 2016 Y 2016 F
20 NTS nt
00:00:00 16:57:40
This table stores details when data is transferred to GL and GL transfer status code and based on
ae_header_id and xla_ae_lines table is populated which also covers accounting entries.
ACCOUNTING_ENTRY_STATUS_CODE - F means Final
XLA_AE_LINES
CODE
AE_HEADER ENTERED ENTERED ACCOUNTED ACCOUNTE
LEDGER_ID COMBINATIO
_ID _DR _CR _DR D_CR
N_ID
6273448 1 12831 20000 20000
6273448 1 12831 20000 20000
6273455 1 343053 555.56 555.56
6273455 1 343053 555.56 555.56
6273465 1 343053 555.55 555.55
6273465 1 343053 555.55 555.55
6286490 1 12831 20000 20000
6286490 1 19740 18888.89 18888.89
6286490 1 343053 1111.11 1111.11
ACCOUNTI
NG ACCOUNTING
CLASS_COD DATE
E
ASSET 30-NOV-2015
150
00:00:00
30-NOV-2015
ASSET
00:00:00
30-NOV-2015
ASSET
00:00:00
30-NOV-2015
EXPENSE
00:00:00
31-DEC-2015
ASSET
00:00:00
31-DEC-2015
EXPENSE
00:00:00
31-JAN-
ASSET 2016
00:00:00
31-JAN-
ASSET 2016
00:00:00
31-JAN-
2016
ASSET
00:00:0
0
Here, this table also shows the accounts getting affected.
151
Chapter 16 : Restrictions
There are several restrictions associated with Retirements and Reinstatements.
 You cannot retire assets by units in your tax books; you can only perform partial and full cost
retirements in a tax book.
 You can only perform full retirements on CIP assets; you cannot retire them by units, or
retire them partially by cost.
 If you perform multiple partial retirements on an asset within a period, you must run the
calculate gains and losses program between transactions.
 If you partially retire a units of production asset, you must manually adjust the capacity to
reflect the portion retired.
Oracle Assets does not retire the following types of assets, even if they are selected as part of a
Mass Retirements transaction:
o Assets with transactions dated after the retirement date you enter
o Assets that are multiply distributed and one or more values do not meet the mass
retirement selection criteria
o For reinstatements, assets retired during a prior fiscal year
For prior-period retirement dates:
 You can retire retroactively only in the current fiscal year, and only after the most recent
transaction date.
 You cannot perform prior period retirements to assets having unplanned depreciation
amounts.
 For multiple partial retirements, you can reinstate only the most recent partial retirement.
You cannot reinstate an asset retired in a previous fiscal year.
 You can only reinstate assets retired in the current fiscal year.
152
CHAPTER 17: Common Notes on Retirements and Reinstatements
Oracle Assets FAQ For Retirements(Doc ID 110126.1)
Fixed Assets Retirements White Paper(Doc ID 111102.1)
Oracle Assets FAQ for Mass Retirements(Doc ID 69499.1)
Oracle Assets Troubleshooting Guide for Retirements(Doc ID 109954.1)
Oracle Assets Retirements/Reinstatements API Documentation Supplement(Doc ID 206476.1)
How to Purge fa_mass_ext_retirements?(Doc ID 1959947.1)
Cannot Retire Asset in Earlier Fiscal Year Errors With "APP-OFA-47427: Please enter a transaction
date in the current fiscal year."(Doc ID 948808.1)
ER- Allow Reinstatement of Prior Retirements(Doc ID 1553588.1)
How To Prevent Reinstatement Of Retired Assets(Doc ID 282334.1
Cannot Perform Mass Retirement After Mass Reinstated(Doc ID 304813.1)
How To Reverse or Undo or Reinstate A Mass Retirement Transaction?(Doc ID 1320591.1)
How to Undo A Mass Retirement FAXMAMRT(Doc ID 93770.1)
153
CHAPTER 18 – Forms and PLS files
List of relevant forms and PLS files along with the latest version number
Form version as per latest
Form/PLS Name FMB/PLS Name
RPC(Feb-16)
Asset workbench 120.208.12010000.128 FAXASSET.fmb
Mass Retirements 120.23.12010000.9 FAXMAMRT.fmb
FA_MASS_RET_PKG 120.29.12010000.9 FAXMREB.pls
FA_RETIREMENT_PUB 120.78.12010000.52 FAPRETB.pls
FA_CHK_BOOKSTS_PKG 120.20.12010000.8 FAXCKBKB.pls
FA_GAINLOSS_PKG 120.29.12010000.7 FAGMNB.pls
FA_CALC_DEPRN_BASIS1_PKG 120.67.12010000.40 FAXCDB1B.pls
FA_GAINLOSS_UPD_PKG 120.79.12010000.83 FAGUPDB.pls
FA_INS_ADJUST_PKG 120.16.12010000.30 FAXIAJ2B.pls
FA_TRX_APPROVAL_PKG 120.5.12010000.3 FATRXAPB.pls
FA_GAINLOSS_DPR_PKG 120.44.12010000.28 FAGUNDB.pls
154
Appendix: Setup at Book Controls and Asset Category
The setup that is done at the Book Controls level and the Asset Category level has an impact on the
Retirements/Reinstatements and how the transaction is handled by the system.
Setup for Book Controls

Navigation: Asset Responsibility - Setup - Asset System - Book Controls
155
Here, the Depreciation Calendar, Prorate Calendar and the Fiscal Year for the Book is setup. In
addition, the Divide Depreciation decides if the depreciation will be calculated on an Evenly
basis or a Daily basis.
Also, the checkbox : Depreciate if Retired in the First Year provides an option as to how you wish
the depreciation to be calculated as per when the asset is depreciated.
156
Here, the Accounts related to the Retirements is setup.
157
Setup for Asset Category
Here, all the Category level accounts are set up.
158
On Clicking on the Default Rules Button, the following form opens up:
Here, the Prorate Convention and the Retirement Convention is setup. This impacts the way the
retirement transaction is perceived by the system and the calculations are done.
Oracle Assets lets you use a different prorate convention when you retire an asset than when you
added it. The retirement convention in the Retirements window and the Mass Retirements window
defaults from the retirement convention you set up in the Asset Categories window. You can change
the retirement convention for an individual asset in the Retirements window before running the
Calculate Gains and Losses program.
159

FA Retirements Data Model

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FA Retirements Data Model

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Fixed Assets (FA)

Author: Samayeeta Bandyopadhyay

Organization: Oracle India Private Limited.

Date Author Versio Change Reference

16-APR- Samayeeta 1A Initial document

Jai Thakkar Manager, Product Support

Product Support Team Internal.

a. It has completed depreciated i.e. is fully reserved

Asset Retirement can be of the following types:

1. Partial Retirement or Full Retirement

2. Unit Retirement or Cost Retirement

Cost Retirement Unit Retirement

Partial Retirement Full Retirement

Mass Mass External

Steps to perform Cost Retirement

Enter the Cost Click on

Steps to perform Unit Retirement

Enter the Units Click on

Steps to perform Mass Retirement

Asset Mass Retirements

Query the Click on Create Enter the details

Here, a full retirement is being done.

The following two concurrent requests will be run:

Working Retirement API sample

The Retirements API procedure is called: FA_RETIREMENT_PUB.DO_RETIREMENT ()

X - indicates an Out argument

This method uses the following three steps:

Steps to perform Mass External Retirement

1. Insert the data into the FA_MASS_EXT_RETIREMENTS table

A sample Insert Script is provided below:

insert into fa_mass_ext_retirements

3. Run Calculate Gains and Losses Program

From the Perspective of Asset Traces:

Amortization_start_date will always be empty as retirements cannot be amortized.

Transaction_date entered is the Retirement Date

Date_effective is the system date on which the transaction was done

Transaction_header_id - Associates with the FA_TRANSACTION_HEADERS table

Source_type_code - Retirement for any type of retirement done on the asset

Period_counter_created - Indicates the period in which the transaction was done

This helps to associate with the FA_DEPRN_DETAIL and FA_DEPRN_SUMMARY tables.

The NBV retired will be calculated on the basis of this date.

TRANSAC TRANSACTI GAIN_L

FA_RETIREMENTS table will be inserted with a new row.

Date_retired is the Retirement date.

Transaction_header_id links this line with the tables:

Calculation for Reserve and NBV Retired :

NBV Retired = Cost Retired – Reserve Retired

Original Cost = 25000

Retired Cost = 10000

Percentage = 10000/25000 = 0.4

Reserve will be reduced by the same percentage:

Reserve so far = 4166.64

Reserve reduced by = 4166.64 x 0.4 = 1666.66

Hence, NBV Retired = 10000 - 1666.66 = 8333.34

Calculation of Gain Loss Amount:

Hence, Gain Loss = 0 – 0 – 8333.34 + 0 = -8333.34.

A new row is added to the FA_DEPRN_SUMMARY table.

The Adjusted_cost is now 15000 after the retirement.

In this case, the depreciation method is STL 3 years.

New Cost = 15000

Depreciation per month = 15000/36 = 416.67

Hence, Reserve = 2499.97 + 416.67 = 2916.65.

The Transfer Out row indicates a unit retirement

Amortization_start_date will always be empty as retirements cannot be amortized.