The settings for time-independent management of the units you will find in the cusomizing under
Financial Accounting (New) => Asset Accounting => Master Data => Specify Time-Independent Management of Organiz. Units (table T093C field XZORG)
Indicator: Time-independent management of organiz. units If you set this indicator, the system manages the organizational units ‘business area’ and ‘cost center’ (and thereby ‘profit center’) as not time dependent in the asset master records in this company code.
Any change to these organizational units during master data maintenance then automatically generates a transfer posting document.
If the indicator is not set, you have to create a new asset master record, and manually transfer the entire asset, when
the business area changes (and you are using business area balance sheets).
If you set this indicator, and then change these organizational units in SAP Asset Master Data maintenance, the system replaces the business area and cost center (and profit center) in all existing time intervals by the new assignments. After that, it is no longer possible to report on these organizational units for past time periods in Asset Acccounting! This applies even if you later remove the indicator!