Either the entire acquisition and production costs (APC) and accumulated depreciation (complete transfer), or the specified APC portion with the relevant proportional accumulated depreciation (partial transfer) are transferred to the receiving asset. The standard transaction type for intracompany transfers (300,) is configured in such a way that the receiving asset adopts the capitalization start date and the depreciation start date historically from the asset being retired. The transaction types 310, 320, 330 do not adopt the capitalization date and depreciation start date.