When does it make sense to enter diverse accounts for different Depreciation Area in the FI-AA?

[Former Member]

Dear SAP FI-AA Experts,

In parallel accounting with ledger approach, different values are stored on the same account, but in different ledgers. In relevant literature, it is written: „Ledgers are an area in the general ledger application that stores accounting documents based on different accounting principles.”

Based on my previous experience, the same accounts are stored in the Account Determination for different Depreciation Area (see image below).

As you can see, Deperciation Area 1 is assigned to the 0L ledger. And Deperciation Area 60 is assigned to the 6L ledger (see figure below).

When does it make sense to enter different accounts for different Depreciation Area in the asset accounting Account Determination (Tcode AO90)?

If it doesn't make sense, it's not advisable to allocate different accounts for different Depreciation Area in the Account Determination. Then the question is, why is it requested in the Account Determination to provide account maintenance for Acquisition, Retirement, Revaluation, etc. for the different Depreciation Area assigned to different ledgers?

Thanks in advance for constructive input

kind regards