Are we utilizing the correct table to identify Retired and Fully Depreciated Assets?

We are creating a custom report that will allow the user to include or exclude Retired and Fully Depreciated assets. Our technical team plans to reference the following tables:

period_counter_fully_retired              If populated with the period of the retirement, the report will consider the asset retired.

period_counter_fully_reserved          If populated with the period the assets fully depreciated, the report will consider the asset fully depreciated.

Can you advise if the assumption is correct? Does Oracle populate this field when the applicable conditions are met? I want to ensure we are correctly assuming these columns will meet our requirements.