For tax the requirement is to treat asset improvements as separate assets with their own life. Within Oracle is it possible to have an improvement associates with an existing asset, but for depreciation purposes run depreciation separately? For example the original asset could be #15000 and the sub-asset 15000a? If so, how do you set the up within the fixed asset module?

what is the off balance sheet, and what do ledger 8 and ledger 9 represents to commercial institutions and banks?

If a project has a schedule variance is it expected to have effort variance.