Hi,
According to me, when you transfer the whole asset from one asset class to other through T-Code ABUMN then the entry that gets posted is :
Acquisition - Receiving Asset A/C Dr
Accumulated Depre - Sending Asset A/C Dr
To Accumulated Depre - Receiving Asset A/C Cr
To Acquistion - Sending Asset A/C Cr
By this the amount old depreciation so far posted in old asset will fully moved and taken care of in accumulated depreciation. Then the depreciation for remaining period will be taken care of as per new depreciation key assigned to new asset. So I think the depreciation key will be different. Also the period control also may come into picture.
Regards,
Malhar.