Assets: provision for differences between APC and Market Value

Hi,
my current client needs to make a provision with the difference between the APC and Market Value in some assets (buildings...).
Our idea is to use Valuation Area 02 in order to reflect those "Market Values" and create another Valuation Area = 02 - 01. With this area we will have the amount the we need to make the provision in GL.
I just wanted to know if FI-AA has anything that could make those provisions automatically. I have looked into help.sap.com, customizing etc... and I could not find anything.
Does anybody knows if there is a standard "provision function" for assets?
I think that we will need to develop an ABAP program for this requirement...
Cheers

not solved but need to close it...

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