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

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 ?