Graphic: Takeover Between Depreciation Areas 

The following graphic shows an example of the takeover specifications for APC and depreciation terms between the areas in a chart of depreciation. The double arrows show where the takeover has been specified as mandatory. The single arrows show where takeover is not mandatory.

It is not possible to take over APC from an area defined for identical takeover to a third area (for example, if area 02 takes over identical APC from area 01, then area 30 cannot take over identical APC from area 02).