The system dictates that depreciation area 01 posts APC values to the general ledger online in real time. Normally you use depreciation area 01 to manage book depreciation. Using the option for periodic posting of APC values to the general ledger, you can post values from other depreciation areas to FI. Depreciation is always posted on a periodic basis.
Other depreciation areas can receive their values from depreciation area from 01, but calculate and post different depreciation values to
the general ledger.
You can also define depreciation areas for reporting purposes only, which do not post any values to the general ledger (for example a depreciation area for a tax balance sheet).
You can post both the asset balance sheet values and the depreciation values from the individual depreciation areas to separate balance sheet accounts or income statement account in the general ledgers.
Kindly let me know if this is helpful.