This rule validates that the asset was created in the first period of the next fiscal year. When assets are created, Oracle Assets creates detail record in the period before the period in which the asset was added. This is for reporting purposes of “new” assets. Therefore, if the asset was added in the first period of the next fiscal year (January 2012), an asset detail record would be created in the last period of the current fiscal year (December 2011). If you are archiving and purging through current fiscal year (2011), then Data Archive does NOT archive and purge the detail record created in the last period of the current fiscal year (December 2011).