Oracle E-Business Suite Financials Handbook 3/E, 3rd Edition

CHAPTER

9

Oracle Assets

ixed assets constitute the durable capital base of an enterprise, traditionally the property, plant, and equipment necessary to deliver products and services. The concept has expanded over recent decades to include investments in nontangible assets such as software.

Asset management encompasses three primary activities: physical upkeep, asset tracking, and financial administration. Issues concerning the physical upkeep of assets include asset location, the condition of existing assets, and assignments of asset-management ...