Solution : https://service.sap.com/sap/support/notes/922583 (SAP Service marketplace login required)
Key words : 
shortened fiscal years, reference type faa_ts_deprarea_short_fyear, attached program corrections, depreciation calculation reason, program error, provide data, asset accounting, abap debugger, solution add, component  ts_short_fy_reduction
Related Notes : 
       
| 672255 | Shortened fiscal year/changing fiscal periods |