Hi Pankaj
Are you talking about the Depreciation expense account or Accum dep account or both?
Anyways, my answers covers both aspects
1. No impact on AA balance.. For future postings, new accounts will be used
2. There are reports in AA, which provide asset wise depreciation.. You need to manually calculate the balance at Asset class level
3. ABF1 is used for postings into recon accounts.. So, i guess your Q is more towards the recon accounts.. Yes, you can use this... However, calculation of 2 will be complicated, as you need to calculate previous year balance as well
4. No other step needed
SImplest approach would be to do an Asset to Asset Transfer... This will save you the effort for Pt 2 above.. You can use LSMW if assets are more
br, Ajay M