For creating new depreciation areas in FI-AA we just have to follow these Steps:
1- We have to go to transaction OADB to create new area.
2- Access OAYZ, the new depreciation area must be activated in Asset Classes.
3- Run transaction AFBN
4- Run depreciation recalculation using transaction AFAR
When you add new depreciation area, you have to execute AFBN transaction.
When you have activated the area you can run the program AFBN - New Depreciation Area to load the values in the depreciation area.
When it create posting in FI you have to make a total posting for the values with the transaction OBF1 or OASV
For more information you can refer to the following OSS notes:
430618 (Procedure for setting up new depreciation area)
301113 (Restrictions of RAFABNEW)
421549 (RAFABNEW: Error with closed fiscal years)