To capture Fixed Asset data in Movement, which parent is used for Additions and Disposals as dependents?

• A. FCCS_Mvmts_Subtotal
• B. FCCS_Mvmts_CapitalExpenditures
• C. FCCS_Mvmts_Investing
• D. FCCS_Mvmts_Operating

Answer: (B)

In FCCS Movement data, transactions are organized under a parent that represents the broad category of the activity, with specific items as dependents. Fixed asset changes like adding new assets (additions) or removing assets (disposals) are capital investments. Therefore, they belong under the Capital Expenditures parent so both additions and disposals can be tracked as part of capital activity and properly impact asset balances and depreciation.

The other options aren’t the right home for these movements. Subtotal is just a generic aggregating level, not a category for asset transactions. Investing and Operating represent broader business activities; asset additions and retirements are specifically capital expenditures, which is the correct category to group these dependent movements.