Oracle Fixed Assets (FA) Key Tables fa_categories_b, fa_deprn_detail

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

FA_DEPRN_DETAIL contains the depreciation amounts that the
depreciation program charges to the depreciation expense account in
each distribution line.

Oracle Assets uses this information to create
depreciation expense journal entries for your general ledger.
The depreciation program inserts one row per distribution line for an
asset each time you run depreciation.

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