The system controls the valuation of the transferred assets using definable transfer variants: See Customizing for Asset Accounting, under Transactions ® Intercompany Asset Transfers ® Automatic Intercompany Asset Transfers ® Define Transfer Variants. The following transfer methods are possible for a transfer variant:

• Gross Method

The system transfers the historical APC, plus the accumulated depreciation of the sender asset. The gross method is mainly used for transfers between legally dependent enterprises.

• Net Method

The system transfers the net book value of the sender asset, which means that the asset is capitalized in the receiver company code with the net book value. During the transfer, you can specify the depreciation area to be used to determine the net book value. The net method is mainly used for transfers between legally independent enterprises.

• New Value Method

You manually enter the transfer price. The system capitalizes the asset in the receiving company code with a previously entered manual value. The new valuation method is mainly used for transfers between legally independent enterprises.