Simulating Past Depreciation 
Define a new depreciation area in Asset Customizing (under ).
In Customizing for Asset Accounting, specify that the depreciation area adopts its values from another area; enter a depreciation area that is already active as the reference for the values in the new area.
Also specify that the new area adopts its depreciation terms.
In the asset classes affected, maintain the depreciation terms for the new depreciation area according to what you require for your simulation.
Check the depreciation terms in the asset classes for the new depreciation area, and change them if necessary.
Update the asset master records using the program Automatic Opening of a New Depreciation Area (RAFABNEW).
Calculate values in the new area.
For more information, see the system documentation for program RAFABNEW.