FA Key Tables fa_deprn_summary, fa_deprn_periods (1)

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

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

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