Solution : https://service.sap.com/sap/support/notes/1138166 (SAP Service marketplace login required)
Key words : 
transaction type group---------------------------------------------------------64             unplanned depreciation65             unplanned dep, depreciation solution create separate transaction types, revaluation investment support unplanned depreciation, gain/loss80             manual appreciation, transaction type group-----------------------------------------------------------------------53                 allocation, transaction type group 76 corresponds, transaction type group 78 corresponds, assigned transaction type group, special tax depreciation73             write-, a5                unplanned dep
Related Notes : 
       
| 965032 | Differences between old and new depreciation calculation |