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.
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Caution
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).