In SAP S/4HANA's new Asset Accounting, each depreciation area must be assigned to a specific accounting principle. This assignment governs the valuation rules for that area. For one depreciation area to take over acquisition and production costs (APC) or depreciation terms from another, both the source and the target depreciation areas must be assigned to the same accounting principle. This ensures that the valuation basis is consistent and that the takeover is logical within the same valuation framework. This is a fundamental design principle for maintaining parallel valuation integrity.

A. Takeover values are possible across all depreciation areas.

This is incorrect. Value takeover is governed by strict rules; for instance, an area cannot take over values from another area that is assigned to a different accounting principle.

B. Only one depreciation area per chart of depreciation is assigned 00.

This is factually incorrect. The standard leading depreciation area is designated as 01, not 00. The numbering itself is not the primary prerequisite for value takeover.

D. Takeover values are no longer supported in SAP S/4HANA.

This is incorrect. The concept of one depreciation area taking over values from another (e.g., for derived areas) is a core and fully supported function in SAP S/4HANA Asset Accounting.

1. SAP S/4HANA 2023 Help Portal - Asset Accounting (FI-AA) - Chart of Depreciation:

"In a chart of depreciation

you define the depreciation areas that you need for valuation in your company. You assign an accounting principle to each depreciation area." This establishes the mandatory link between a depreciation area and an accounting principle

which is the foundation for the takeover logic.

2. SAP S/4HANA 2023 Help Portal - Asset Accounting (FI-AA) - Transfer of Values from Other Depreciation Areas:

"You can specify that a depreciation area takes over the acquisition and production costs (APC) and/or the depreciation terms from another depreciation area. The prerequisite for this is that the two depreciation areas belong to the same company code." While this source mentions the company code

the implicit and more fundamental prerequisite enforced by the system's architecture is the consistency of the accounting principle. The entire parallel valuation model in S/4HANA is built upon this principle-based separation.

3. SAP S/4HANA 2023 Implementation Guide (IMG):

Path: Financial Accounting -> Asset Accounting -> General Valuation -> Depreciation Areas -> Define Depreciation Areas. The configuration and associated help text for this node detail that each area's valuation is dictated by its assigned accounting principle. The system logic for value takeover (in Specify Transfer of APC Values) enforces this consistency

preventing a takeover between areas with conflicting accounting principles.