Solution : https://service.sap.com/sap/support/notes/524701 (SAP Service marketplace login required)
Key words : 
xx-csc-pl-fi component, problem concerns linear depreciation, -----------------------------------------------------------------sap poland proposed, standard system calculates, negative net book, standard program modification, additional asset acquisition, additional transaction, terms j_1p0023, assets increased
Related Notes : 
       
| 988238 | FAQ New depreciation calculation | 
| 965032 | Differences between old and new depreciation calculation | 
| 430684 | Depreciation of Subsequent Acquisitions | 
| 368650 | The problem concerns linear depreciation.(Poland) | 
| 92260 | Incorrect depreciation for subsequent acquisitions |