According to departmental instruction paw 3/2527 clause 8, every asset must have a memo value of at least THB 1. Once an asset reaches the end of its expected useful life, you keep it on your books with the value of THB 1 until you sell or retire it. In the SAP System, you have to customize the depreciation areas accordingly.

In Customizing for Financial Accounting (FI), choose Asset Accounting ® Valuation ® Amount Specifications (Company Code/Depreciation Area) ® Specify Memo Value ® Specify Memo Value for Depreciation Areas.

For each book depreciation area, set the memo value to THB 1. This prevents the system from depreciating any assets in the area below that amount.