SAP Note 22077 - Depreciation calculation: cutoff/scrap value ignored

Symptom:

If a cut-off value or scrap value has been defined for an asset, either through specification in the master record or through a cut-off value key in the depreciation key, this value is ignored when the depreciation is calculated.

( ) Depreciation simulation, RASIMU01, Recalculate depreciation, AW01

Cause and prerequisites

Negative acquisition and production costs (APC) are allowed in the asset class. As a result, cut-off values or scrap values are senseless, and are therefore not included in the depreciation calculations.
Negative ACP costs should normally only be allowed for assets under construction.

Solution
Reset the "Negative ACP allowed" flag in the asset class. This will prevent this effect for future assets in the affected class.
For existing assets, use ABAP means to set field ANLB-XNEGA to the initial value (SPACE).
If necessary, recalculate the depreciation values (AS02 -> Recalculate values -> Save).