In SAP Asset Accounting, which of the following are examples of different types of depreciation areas that may be configured for an asset?

Introduction / Context:
Depreciation areas in SAP Asset Accounting exist to store different valuation views of an asset, such as book, tax, and special revaluation values. Each area usually has a numeric identifier and a specific purpose. This question tests whether you can recognize typical examples of depreciation area types that might appear in a chart of depreciation, such as book depreciation, tax depreciation, revaluation, and derived depreciation areas.

Given Data / Assumptions:

- The chart of depreciation defines several depreciation areas, each with a number and purpose. - Area 01 is often used for book valuation according to local commercial law. - Other areas may be defined for tax purposes, revaluation, or derived values calculated from other areas. - The question lists book, tax, revaluation, and derived depreciation areas as possible examples.

Concept / Approach:
A depreciation area is a logical view of asset values based on a specific set of rules. For example, book depreciation area 01 reflects commercial book values used in financial statements. Tax depreciation area 20 might use tax specific useful lives and methods. Revaluation area 10 could store revalued asset amounts under certain accounting regimes. Derived depreciation area 50 might not store values independently, but rather derive them from other areas through predefined relationships. Recognizing these area types is essential for understanding how SAP supports multiple valuations in parallel.

Step-by-Step Solution:
Step 1: Identify book depreciation area 01 as the standard commercial or legal valuation view in many SAP templates. Step 2: Recognize income tax depreciation area 20 as a tax oriented valuation area that can use different rules from the book area. Step 3: Note that revaluation area 10 may store values adjusted through formal asset revaluations. Step 4: Understand that derived depreciation area 50 can calculate its values from other areas without independent postings, often used for group or statistical reporting. Step 5: Conclude that the combination listed in option a correctly describes typical depreciation area types, making it the correct answer.

Verification / Alternative check:
In SAP configuration for the chart of depreciation, you can view all defined depreciation areas and their numbers. Many standard templates from SAP or implementation partners include area 01 for book, a tax area such as 15 or 20, optional revaluation areas, and optional derived areas. This pattern confirms that the examples in option a are realistic and aligned with real projects.

Why Other Options Are Wrong:
Option b is wrong because SAP clearly supports multiple depreciation areas, including tax and revaluation areas, not just one book area. Option c is incorrect because derived areas alone cannot meet all reporting requirements and are usually used alongside book and tax areas. Option d is also wrong because depreciation areas are always numbered and typed within the chart of depreciation, and they are not defined purely at company code level without identifiers.

Common Pitfalls:
A common mistake is to underestimate the importance of properly designing depreciation areas at the start of a project. If the chart of depreciation is not planned carefully, later requirements for tax or group reporting may require complex changes. Another pitfall is misunderstanding derived areas and assuming they behave exactly like posting areas. Knowing the typical roles of book, tax, revaluation, and derived areas helps you design a robust and flexible asset accounting structure.

Final Answer:
The correct statement is that book depreciation area 01, income tax depreciation area 20, revaluation area 10, and derived depreciation area 50 are valid examples of different types of depreciation areas. Therefore, the correct option is Book depreciation area 01, income tax depreciation area 20, revaluation area 10, and derived depreciation area 50.