I've one asset to be transfered from Class 2110 that has 25 years of useful life. The original acquisition date is January, 2007 and have the accumulated depreciation since this date until January, 2011. Then I'm creating a new asset for class 2200 where I've 10 years of useful life. Using the transaction ABUMN I'm moving all net book value from the original asset to the new, having the start acquisition date based on the transfer date (January, 01st, 2011). The problem is that after the transfer the new asset started the useful life still since the January, 2011 (that is not a big problem) but the useful life is the total of the 10 years. I understand that should be only 7 because the new asset should assume the 3 years already depreciated in the original asset.
Other problem is that the accumulated depreciation value should be recalculated to the new asset useful life.
Suppose that the original acumulated depreciation value is USD 500 based in three years old in the total of useful life for 25 years. After move to the new asset we should have this USD 500 accumulated depreciation value more one "special or unplanned depreciation" that means the different value between 25 to 10 years. Suppose that this values was depreciated correctly for 10 years since the begin, my actual accumulated depreciation should not be only USD 500, but much more, like USD 1500 once the useful life would be less.