Solution : https://service.sap.com/sap/support/notes/847289 (SAP Service marketplace login required)
Key words : 
img entry 'define capitalization versions', source code corrections, capitalization key reason, depreciation/depreciation area, depreciation area, capitalization version, prerequisites reason, im customizing, transaction oib5, terms determination
Related Notes : 
       
| 828870 | Revaluation w/ posting to prior period of cum accum deprcatn | 
| 75405 | Inv meas sttlmt -> AW639 or AuC deprec areas wrong |