Asset Retirement Types in Oracle APPS

Type	Description	Rules
Unit retirement	Retire assets by unit, either all units or some units of a multiple-unit asset. The cost retired is automatically calculated for each unit retired.	Not allowed in tax books.
Cost retirement	Retire assets by cost. The units remain unchanged and the retired cost is spread evenly among the units.	Allowed in both corporate and tax books.
Source line retirement	Retire an asset that was imported as a source line by retiring the asset cost based on the source line.	Allowed for both partial and full retirements.