Solution : https://service.sap.com/sap/support/notes/127887 (SAP Service marketplace login required)
Key words : 
fiscal year dependent fiscal year variants, program rapost00 contact development support, year-unrelated fiscal year variant, process large datasets faster, achieve additional time advantages, master records depreciation areas > 5, prerequisites processing large datasets, fiscal year-end date, ideally divide large datasets, depreciation posting run depends
Related Notes : 
       
| 890976 | Converting closing report to internal doc number assgnmnt | 
| 190545 | |
| 183910 | Differences RAPOST00 / RABUCH00 | 
| 142697 |