Asset Retirements Report

Fixed Assets

Assets retired or disposed in a period — proceeds, cost removed, accumulated depreciation backed out, and the resulting gain or loss — so finance can record disposals correctly and confirm retired assets stop depreciating.

Sample build of the Asset Retirements Report — reconciled, and rendered tool-neutral so it runs in Power BI, ThoughtSpot, or Tableau.

Sample build · illustrative

Filters

Period1

FEB-26

Period2

FEB-26

Book

CORP

Major Cat

Sample

Minor Cat

Sample

Trx Type

Standard

Retirements

$1.20M

Proceeds

$240K

Loss on disposal

Asset Number	Description	Retirement Date	Proceeds	Cost Retired	Gain/loss
1001	Sample	2026-04-30	Sample	$1,240,500.00	Sample
1002	—	2026-03-31	—	$842,150.75	—
1003	Sample	2026-02-28	Sample	$96,400.00	Sample
1004	—	2026-01-31	—	$1,005,233.10	—
1005	Sample	2025-12-31	Sample	$58,720.40	Sample
1001	Sample	2026-04-30	Sample	$1,240,500.00	Sample

AI Analyst · active

reading

The report reads FA_RETIREMENTS with the asset and depreciation tables, computing gain or loss as proceeds less net book value at retirement.

flag

Disposals netted a $240K loss this period, concentrated in one category retired well before the end of its useful life.

root cause & next step

If a category keeps retiring at a loss, its assigned useful life is likely too long; review the category-book life so depreciation tracks real asset life.

Illustrative data. The live interactive version — drill-through, filters, export, and the AI Analyst — runs on your warehouse. See it live →

This is the report's BI Publisher data model — the SQL data set BI Publisher runs against Oracle tables to produce the output. The same SQL becomes a dbt model in your warehouse, so one definition drives both the formatted report and the analytics layer.

Data sources

How it interconnects: this data set reads the physical tables above. Those same tables surface in OTBI as subject areas and in BICC as PVOs — three lenses on one source. Open any table to trace its subject areas and View Objects.

SQL data set · genericized · parameterized · no hardcoded segments

Show / hide SQL

SELECT

ASSET_NUMBER,
ASSET_DESCRIPTION,
MANUFACTURER_NAME,
SERIAL_NUMBER,
DATE_PLACED_IN_SERVICE,
PERIOD_NAME,
BOOK_TYPE_CODE,
TRANSACTION_HEADER_ID_IN,
SOURCE_TYPE_CODE,
ASSET_ID,
DATE_RETIRED,
ASSET_MAJOR_MINOR_CATEGORY,
UNITS,
DEPRN_GBU,
DEPRN_EXPENSE_ACCOUNT,
DEPRN_GBU_DESC,
LOCATION,
COMMENTS,
COST_RETIRED,
NBV_RETIRED,
PROCEEDS_OF_SALE,
COST_REMOVAL,
REVAL_RSV_RET,
NON_SALE_GAIN,
--((NBV_RETIRED+PROCEEDS_OF_SALE) - (COST_REMOVAL+NON_SALE_GAIN)) GL_GAIN_LOSS
( -1 * NBV_RETIRED + PROCEEDS_OF_SALE - COST_REMOVAL + REVAL_RSV_RET + NON_SALE_GAIN) GL_GAIN_LOSS
FROM
(

SELECT
ASSET_NUMBER,
ASSET_DESCRIPTION,
MANUFACTURER_NAME,
SERIAL_NUMBER,
DATE_PLACED_IN_SERVICE,
PERIOD_NAME,
BOOK_TYPE_CODE,
TRANSACTION_HEADER_ID_IN,
SOURCE_TYPE_CODE,
ASSET_ID,
DATE_RETIRED,
ASSET_MAJOR_MINOR_CATEGORY,
DEPRN_GBU,
DEPRN_EXPENSE_ACCOUNT,
DEPRN_GBU_DESC,
LOCATION,
COMMENTS,
SUM(COST_RETIRED) COST_RETIRED,
SUM(NBV_RETIRED) NBV_RETIRED,
SUM(PROCEEDS_OF_SALE) PROCEEDS_OF_SALE,
SUM(COST_REMOVAL) COST_REMOVAL,
SUM(NON_SALE_GAIN) NON_SALE_GAIN,
SUM(REVAL_RSV_RET) REVAL_RSV_RET,
SUM(UNITS) UNITS
,period_counter

FROM (

SELECT  
FAB.ASSET_NUMBER AS ASSET_NUMBER,FTH.transaction_header_id ,
FAB.DESCRIPTION AS ASSET_DESCRIPTION,
FAB.MANUFACTURER_NAME,
FAB.SERIAL_NUMBER,
FB.DATE_PLACED_IN_SERVICE DATE_PLACED_IN_SERVICE,
FDP.PERIOD_NAME,
FB.BOOK_TYPE_CODE,
FB.TRANSACTION_HEADER_ID_IN,
FR.RETIREMENT_TYPE_CODE SOURCE_TYPE_CODE,
FAB.ASSET_ID,
FR.DATE_RETIRED,
FC.SEGMENT1||'-'||FC.SEGMENT2 ASSET_MAJOR_MINOR_CATEGORY,
--FR.UNITS,
GCCI.SEGMENT6 DEPRN_GBU,
GCCI.SEGMENT1||'.'||GCCI.SEGMENT2||'.'||GCCI.SEGMENT3||'.'||GCCI.SEGMENT4||'.'||GCCI.SEGMENT5||'.'|| GCCI.SEGMENT6||'.'||GCCI.SEGMENT7||'.'||GCCI.SEGMENT8||'.'||GCCI.SEGMENT9 DEPRN_EXPENSE_ACCOUNT,
A6.DESCRIPTION DEPRN_GBU_DESC,
(FL.SEGMENT1||'-'||FL.SEGMENT2||'-'||FL.SEGMENT3||'-'||FL.SEGMENT4||'-'||FL.SEGMENT5) LOCATION,
--(FAK.SEGMENT1||'-'||FAK.SEGMENT2||'-'||FAK.SEGMENT3||'-'||FAK.SEGMENT4||'-'||FAK.SEGMENT5) COMMENTS,
FTH.TRANSACTION_NAME COMMENTS,
(SELECT ACCOUNTING_DATE FROM XLA_AE_HEADERS
WHERE EVENT_ID=FTH.EVENT_ID AND AE_HEADER_ID = XAH.AE_HEADER_ID) ACCOUNTING_DATE,
(decode(FA.adjustment_type, 'COST', 1, 'CIP COST', 1, 0) *
      decode(FA.debit_credit_flag, 'DR', -1, 'CR', 1, 0) *
      FA.adjustment_amount) COST_RETIRED,
(decode(FA.adjustment_type, 'NBV RETIRED', -1,'LEASE GAIN LOSS', - 1, 0) *
      decode(FA.debit_credit_flag, 'DR', -1, 'CR', 1, 0) *
      FA.adjustment_amount) NBV_RETIRED,
/*(decode(FA.adjustment_type, 'PROCEEDS', 1, 0) *
      decode(FA.debit_credit_flag, 'DR', 1, 0) *
      FA.adjustment_amount) PROCEEDS_OF_SALE,*/
NVL((case when fa.adjustment_type = 'PROCEEDS' THEN 
     decode(FA.debit_credit_flag, 'DR', -1, 'CR', 1, 0) * FA.adjustment_amount END ),0) PROCEEDS_OF_SALE,
(decode(FA.adjustment_type, 'REMOVALCOST', -1, 0) *
      decode(FA.debit_credit_flag, 'DR', -1, 'CR', 1, 0) *
      FA.adjustment_amount)   COST_REMOVAL,
(decode(FA.adjustment_type,'NON SALE GAIN',1,0)*
      decode(FA.debit_credit_flag, 'DR',-1,'CR',1,0)*
       FA.adjustment_amount) NON_SALE_GAIN,
(decode(FA.adjustment_type,'REVAL RSV RET',1,0)*
      decode(FA.debit_credit_flag, 'DR',-1,'CR',1,0)*
       FA.adjustment_amount)  REVAL_RSV_RET,
(decode (FTH.transaction_type_code,'REINSTATEMENT', 
        decode(FA.adjustment_type,'COST',decode(FA.debit_credit_flag,'DR',FR.units,0),0)*-1,
                  decode(FR.units,null,0, decode(FDH.transaction_units,null,0,decode(FA.adjustment_type,'COST',decode(FA.debit_credit_flag,'CR',FDH.transaction_units * -1,0),0)))
                  )) UNITS,fdp.period_counter

FROM FA_RETIREMENTS FR
,FA_ADDITIONS_VL FAB
,FA_TRANSACTION_HEADERS FTH
,XLA_AE_HEADERS XAH
,FA_BOOKS FB
,fa_deprn_summary FDS
,FA_DEPRN_PERIODS FDP
,FA_CATEGORIES_B FC
,FA_DISTRIBUTION_HISTORY FDH
,GL_CODE_COMBINATIONS GCCI
,fnd_flex_values_vl A6
,FA_LOCATIONS FL
,FA_ADJUSTMENTS FA
,FA_BOOK_CONTROLS FBC

WHERE 1=1
AND FR.ASSET_ID=FAB.ASSET_ID
AND FTH.ASSET_ID=FAB.ASSET_ID

AND FR.book_type_code = FTH.book_type_code
AND decode (
    FTH.transaction_type_code, 'REINSTATEMENT', 
    FR.transaction_header_id_out, 
    FR.transaction_header_id_in
  ) = FTH.transaction_header_id 

AND XAH.EVENT_ID=FTH.EVENT_ID
AND XAH.JE_CATEGORY_NAME='Retirement'

AND TRUNC(XAH.ACCOUNTING_DATE) BETWEEN 
                            (SELECT MIN(TRUNC(FD.CALENDAR_PERIOD_OPEN_DATE))
   			       FROM FA_DEPRN_PERIODS FD
  			      WHERE 1=1
    				AND (FD.BOOK_TYPE_CODE IN (:P_BOOK ) OR  'All' IN ( 'All' || :P_BOOK))
    				AND FD.PERIOD_NAME=:PERIOD1)
 
			AND     (SELECT MAX(TRUNC(FD.CALENDAR_PERIOD_CLOSE_DATE))
				FROM FA_DEPRN_PERIODS FD
 			       WHERE 1=1
 				AND (FD.BOOK_TYPE_CODE IN (:P_BOOK ) OR  'All' IN ( 'All' || :P_BOOK))
 				AND FD.PERIOD_NAME=:PERIOD2)

AND FB.transaction_header_id_out = FTH.transaction_header_id 
AND FR.ASSET_ID=FB.ASSET_ID
AND FR.book_type_code = FB.book_type_code

AND FR.asset_id = fds.asset_id
AND FR.book_type_code = FDS.book_type_code
AND FDS.DEPRN_SOURCE_CODE='DEPRN'
AND FDS.PERIOD_COUNTER BETWEEN 
                            (SELECT MIN(PERIOD_COUNTER)
   			       FROM FA_DEPRN_PERIODS FD
  			      WHERE 1=1
    				AND (FD.BOOK_TYPE_CODE IN (:P_BOOK ) OR  'All' IN ( 'All' || :P_BOOK))
    				AND FD.PERIOD_NAME=:PERIOD1)
 
			AND     (SELECT MAX(PERIOD_COUNTER)
				FROM FA_DEPRN_PERIODS FD
 			       WHERE 1=1
 				AND (FD.BOOK_TYPE_CODE IN (:P_BOOK ) OR  'All' IN ( 'All' || :P_BOOK))
 				AND FD.PERIOD_NAME=:PERIOD2)

AND fdp.period_counter = fds.period_counter
AND fdp.book_type_code = fds.book_type_code

AND FAB.ASSET_CATEGORY_ID			= FC.CATEGORY_ID

AND FAB.ASSET_ID					= FDH.ASSET_ID
AND FB.BOOK_TYPE_CODE				= FDH.BOOK_TYPE_CODE
--AND FDH.DATE_INEFFECTIVE IS  NULL

AND FDH.CODE_COMBINATION_ID=GCCI.CODE_COMBINATION_ID

AND a6.flex_value					= GCCI.segment6
AND a6.FLEX_VALUE_SET_ID            IN
									(SELECT FLEX_VALUE_SET_ID
									FROM fnd_id_flex_segments
									WHERE application_id='101'
									AND id_flex_code='GL#'
									AND enabled_flag='Y'
									AND application_column_name='SEGMENT6')
AND FDH.LOCATION_ID 				= FL.LOCATION_ID

AND FB.BOOK_TYPE_CODE				= FA.BOOK_TYPE_CODE
AND FAB.ASSET_ID					= FA.ASSET_ID
AND FTH.TRANSACTION_HEADER_ID		= FA.TRANSACTION_HEADER_ID
AND FB.BOOK_TYPE_CODE				= FBC.BOOK_TYPE_CODE
AND FBC.SET_OF_BOOKS_ID				= xah.LEDGER_ID
AND FDH.DISTRIBUTION_ID=FA.DISTRIBUTION_ID
AND (FC.SEGMENT1                    IN (:P_MAJOR_CAT)
OR  'All'                       	IN (:P_MAJOR_CAT||'All'))	 
AND (FC.SEGMENT2                    IN (:P_MINOR_CAT)
OR  'All'                       	IN (:P_MINOR_CAT||'All'))	
AND (FB.BOOK_TYPE_CODE 			    IN (:P_BOOK) OR LEAST (:P_BOOK) IS NULL)  

UNION

SELECT  
FAB.ASSET_NUMBER AS ASSET_NUMBER,FTH.transaction_header_id ,
FAB.DESCRIPTION AS ASSET_DESCRIPTION,
FAB.MANUFACTURER_NAME,
FAB.SERIAL_NUMBER,
FB.DATE_PLACED_IN_SERVICE DATE_PLACED_IN_SERVICE,
FDP.PERIOD_NAME,
FB.BOOK_TYPE_CODE,
FB.TRANSACTION_HEADER_ID_IN,
FR.RETIREMENT_TYPE_CODE SOURCE_TYPE_CODE,
FAB.ASSET_ID,
FR.DATE_RETIRED,
FC.SEGMENT1||'-'||FC.SEGMENT2 ASSET_MAJOR_MINOR_CATEGORY,
--FR.UNITS,
GCCI.SEGMENT6 DEPRN_GBU,
GCCI.SEGMENT1||'.'||GCCI.SEGMENT2||'.'||GCCI.SEGMENT3||'.'||GCCI.SEGMENT4||'.'||GCCI.SEGMENT5||'.'|| GCCI.SEGMENT6||'.'||GCCI.SEGMENT7||'.'||GCCI.SEGMENT8||'.'||GCCI.SEGMENT9 DEPRN_EXPENSE_ACCOUNT,
A6.DESCRIPTION DEPRN_GBU_DESC,
(FL.SEGMENT1||'-'||FL.SEGMENT2||'-'||FL.SEGMENT3||'-'||FL.SEGMENT4||'-'||FL.SEGMENT5) LOCATION,
--(FAK.SEGMENT1||'-'||FAK.SEGMENT2||'-'||FAK.SEGMENT3||'-'||FAK.SEGMENT4||'-'||FAK.SEGMENT5) COMMENTS,
FTH.TRANSACTION_NAME COMMENTS,
(SELECT ACCOUNTING_DATE FROM XLA_AE_HEADERS
WHERE EVENT_ID=FTH.EVENT_ID AND AE_HEADER_ID = XAH.AE_HEADER_ID) ACCOUNTING_DATE,
(decode(FA.adjustment_type, 'COST', 1, 'CIP COST', 1, 0) *
      decode(FA.debit_credit_flag, 'DR', -1, 'CR', 1, 0) *
      FA.adjustment_amount) COST_RETIRED,
(decode(FA.adjustment_type, 'NBV RETIRED', -1,'LEASE GAIN LOSS', - 1, 0) *
      decode(FA.debit_credit_flag, 'DR', -1, 'CR', 1, 0) *
      FA.adjustment_amount) NBV_RETIRED,
/*(decode(FA.adjustment_type, 'PROCEEDS', 1, 0) *
      decode(FA.debit_credit_flag, 'DR', 1, 0) *
      FA.adjustment_amount) PROCEEDS_OF_SALE,*/
NVL((case when fa.adjustment_type = 'PROCEEDS' THEN 
     decode(FA.debit_credit_flag, 'DR', -1, 'CR', 1, 0) * FA.adjustment_amount END ),0) PROCEEDS_OF_SALE,
(decode(FA.adjustment_type, 'REMOVALCOST', -1, 0) *
      decode(FA.debit_credit_flag, 'DR', -1, 'CR', 1, 0) *
      FA.adjustment_amount)   COST_REMOVAL,
(decode(FA.adjustment_type,'NON SALE GAIN',1,0)*
      decode(FA.debit_credit_flag, 'DR',-1,'CR',1,0)*
       FA.adjustment_amount) NON_SALE_GAIN,
(decode(FA.adjustment_type,'REVAL RSV RET',1,0)*
      decode(FA.debit_credit_flag, 'DR',-1,'CR',1,0)*
       FA.adjustment_amount)  REVAL_RSV_RET,
(decode (FTH.transaction_type_code,'REINSTATEMENT', 
        decode(FA.adjustment_type,'COST',decode(FA.debit_credit_flag,'DR',FR.units,0),0)*-1,
                  decode(FR.units,null,0, decode(FDH.transaction_units,null,0,decode(FA.adjustment_type,'COST',decode(FA.debit_credit_flag,'CR',FDH.transaction_units * -1,0),0)))
                  )) UNITS,fdp.period_counter

FROM FA_RETIREMENTS FR
,FA_ADDITIONS_VL FAB
,FA_TRANSACTION_HEADERS FTH
,XLA_AE_HEADERS XAH
,FA_BOOKS FB
,fa_deprn_summary FDS
,FA_DEPRN_PERIODS FDP
,FA_CATEGORIES_B FC
,FA_DISTRIBUTION_HISTORY FDH
,GL_CODE_COMBINATIONS GCCI
,fnd_flex_values_vl A6
,FA_LOCATIONS FL
,FA_ADJUSTMENTS FA
,FA_MC_BOOK_CONTROLS FBC

WHERE 1=1
AND FB.book_type_code IN ('MX FA STAT BOOK MXN USD','CA FA STAT BOOK CAD USD')
AND FR.ASSET_ID=FAB.ASSET_ID
AND FTH.ASSET_ID=FAB.ASSET_ID

AND FR.book_type_code = FTH.book_type_code
AND decode (
    FTH.transaction_type_code, 'REINSTATEMENT', 
    FR.transaction_header_id_out, 
    FR.transaction_header_id_in
  ) = FTH.transaction_header_id 

AND XAH.EVENT_ID=FTH.EVENT_ID
AND XAH.JE_CATEGORY_NAME='Retirement'

AND TRUNC(XAH.ACCOUNTING_DATE) BETWEEN 
                            (SELECT MIN(TRUNC(FD.CALENDAR_PERIOD_OPEN_DATE))
   			       FROM FA_DEPRN_PERIODS FD
  			      WHERE 1=1
    				AND (FD.BOOK_TYPE_CODE IN (:P_BOOK ) OR  'All' IN ( 'All' || :P_BOOK))
    				AND FD.PERIOD_NAME=:PERIOD1)
 
			AND     (SELECT MAX(TRUNC(FD.CALENDAR_PERIOD_CLOSE_DATE))
				FROM FA_DEPRN_PERIODS FD
 			       WHERE 1=1
 				AND (FD.BOOK_TYPE_CODE IN (:P_BOOK ) OR  'All' IN ( 'All' || :P_BOOK))
 				AND FD.PERIOD_NAME=:PERIOD2)

AND FB.transaction_header_id_out = FTH.transaction_header_id 
AND FR.ASSET_ID=FB.ASSET_ID
AND FR.book_type_code = FB.book_type_code

AND FR.asset_id = fds.asset_id
AND FR.book_type_code = FDS.book_type_code
AND FDS.DEPRN_SOURCE_CODE='DEPRN'
AND FDS.PERIOD_COUNTER BETWEEN 
                            (SELECT MIN(PERIOD_COUNTER)
   			       FROM FA_DEPRN_PERIODS FD
  			      WHERE 1=1
    				AND (FD.BOOK_TYPE_CODE IN (:P_BOOK ) OR  'All' IN ( 'All' || :P_BOOK))
    				AND FD.PERIOD_NAME=:PERIOD1)
 
			AND     (SELECT MAX(PERIOD_COUNTER)
				FROM FA_DEPRN_PERIODS FD
 			       WHERE 1=1
 				AND (FD.BOOK_TYPE_CODE IN (:P_BOOK ) OR  'All' IN ( 'All' || :P_BOOK))
 				AND FD.PERIOD_NAME=:PERIOD2)

AND fdp.period_counter = fds.period_counter
AND fdp.book_type_code = fds.book_type_code

AND FAB.ASSET_CATEGORY_ID			= FC.CATEGORY_ID

AND FAB.ASSET_ID					= FDH.ASSET_ID
AND FB.BOOK_TYPE_CODE				= FDH.BOOK_TYPE_CODE
--AND FDH.DATE_INEFFECTIVE IS  NULL

AND FDH.CODE_COMBINATION_ID=GCCI.CODE_COMBINATION_ID

AND a6.flex_value					= GCCI.segment6
AND a6.FLEX_VALUE_SET_ID            IN
									(SELECT FLEX_VALUE_SET_ID
									FROM fnd_id_flex_segments
									WHERE application_id='101'
									AND id_flex_code='GL#'
									AND enabled_flag='Y'
									AND application_column_name='SEGMENT6')
AND FDH.LOCATION_ID 				= FL.LOCATION_ID

AND FB.BOOK_TYPE_CODE				= FA.BOOK_TYPE_CODE
AND FAB.ASSET_ID					= FA.ASSET_ID
AND FTH.TRANSACTION_HEADER_ID		= FA.TRANSACTION_HEADER_ID
AND FB.BOOK_TYPE_CODE				= FBC.BOOK_TYPE_CODE
AND FBC.SET_OF_BOOKS_ID				= xah.LEDGER_ID
AND FDH.DISTRIBUTION_ID=FA.DISTRIBUTION_ID
AND (FC.SEGMENT1                    IN (:P_MAJOR_CAT)
OR  'All'                       	IN (:P_MAJOR_CAT||'All'))	 
AND (FC.SEGMENT2                    IN (:P_MINOR_CAT)
OR  'All'                       	IN (:P_MINOR_CAT||'All'))	
AND (FB.BOOK_TYPE_CODE 			    IN (:P_BOOK) OR LEAST (:P_BOOK) IS NULL)  

)

GROUP BY
ASSET_NUMBER,
ASSET_DESCRIPTION,
MANUFACTURER_NAME,
SERIAL_NUMBER,
DATE_PLACED_IN_SERVICE,
PERIOD_NAME,
BOOK_TYPE_CODE,
TRANSACTION_HEADER_ID_IN,
SOURCE_TYPE_CODE,
ASSET_ID,
DATE_RETIRED,
ASSET_MAJOR_MINOR_CATEGORY,
DEPRN_GBU,
DEPRN_EXPENSE_ACCOUNT,
DEPRN_GBU_DESC,
LOCATION,
COMMENTS,period_counter
)

WHERE
1=1
AND (SOURCE_TYPE_CODE IN (:P_TRX_TYPE) OR  'All' IN (:P_TRX_TYPE||'All'))
ORDER BY  period_counter,ASSET_NUMBER, DATE_PLACED_IN_SERVICE

:PERIOD1 :PERIOD2 :P_BOOK :P_MAJOR_CAT :P_MINOR_CAT :P_TRX_TYPE

The data-warehouse model — one fact surrounded by conformed dimensions (what you slice by) and measures (what you aggregate), expressed as dbt so it migrates with you. Grain: one row per source transaction.

●— fact → dimension join

Element	Type	Definition
FA_BOOKS	dimension	dimension
FA_ADDITIONS_B	dimension	dimension
FA_DEPRN_DETAIL	dimension	dimension
FA_TRANSACTION_HEADERS	dimension	dimension
Cost Retired	measure	measure

Runs on your cloud warehouse — Snowflake, BigQuery, Redshift, or Synapse on AWS, Google Cloud, Azure, or any provider. Reconciled to the source control total — 0% variance by design. You own the code, the model, and the data.

How the data gets here: a BICC bulk extract of the source tables above, on the same pattern for every report. See the extraction pattern & data flow →

See the complete model

How this report's fact and dimensions fit the full picture, via conformed keys.

Fixed Assets data model →Enterprise model →

Every source object behind this report. Each linked table has its own page with full column descriptions, drawn from the Oracle BICC lineage and articulated for practitioners.

Table	Reporting columns	Subject areas
FA_RETIREMENTS	Setup / configuration table — joined for reference, not exposed for analytics
FA_BOOKS	20	2
FA_ADDITIONS_B	15	9
FA_DEPRN_DETAIL	16	2
FA_TRANSACTION_HEADERS	7	5

Reporting columns = fields the report selects that are exposed as analytics attributes; subject areas = the OTBI subject areas the table appears in. Setup and configuration tables (master data, ledger and book setup, lookups) are referenced by the report's joins but aren't exposed as analytics columns or subject areas — that's expected, not a gap.