Difference between both Book Dep area 01 and tax dep area 15 ?

Can i know the dep. key & precentage will be same for both Book Dep area 01 and tax dep area 15 ?
If both are same than What is the need to create 15 dep area?
Normally For income tax purpouse dep. area 5 are using is 01 is a same % than no need to creation 15 is it right or wrong?
normally what company will do for book of accounts and the tax purpouse the 01 dep. area and dep15 area?
Please adivse me with one example.
thanks in advance
srinu. cac

Hi,
Different deprecistion areas are used for making it possible for the company to manage different views on their accounting reports made on the assets. All the definitions of depreciation areas (number, rules, perecentage) should be done due to the business requirements - there is no rule for this.
Regards,
Eli

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