When an asset transaction happens, asset module is updated with corresponding values and at the same time accounting document gets posted which updates finance module.
Now the question is how GL account is picked for posting accounting document for asset transaction.
How system picks GL account for accounting document?
Account determination key is assigned to asset class as shown in below picture.
Each asset belonging to the asset class inherits account key from asset class.
GL account assignment to account determination key.
Assignment of GL account to determination key is depreciation area specific.
As you can see in below picture, GL account is assigned to key 30000 for depreciation area 1.