Solution : https://service.sap.com/sap/support/notes/183546 (SAP Service marketplace login required)
Key words : 
calculation key/calculation method, additional key words, error message af003, shortened fiscal year + 1, shortened fiscal year, function depreciation levels, shortened fiscal years, depreciation levels, fiscal years, change assets
Related Notes : 
       
| 672255 | Shortened fiscal year/changing fiscal periods |