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​Why use the asset shutdown indicator in the same asset class, but the result is different?

knmsap9015
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Why use the asset shut down indicator in the same asset class and Depreciation key, but The system shows a result difference?

example
Asset A , Asset class 3000 , DP key Z0001, First acquisition 31.03.2014 , use asset shut down indicator 1.06.2021 , after 30.05.2021 No any depreciation transaction.

Asset A , Asset class 3000 , DP key Z0001, First acquisition 31.03.2014 , use asset shut down indicator 1.06.2021 , SAP calculate summation depreciation from Jan-May and Planning to post reverse in positive amount.

Why it not same ?

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