You perform the depreciation run for your assets.

To post depreciation costs to a different cost center than the one specified in the asset master data during the depreciation run, you can create a substitution rule in Financial Accounting. This allows the system to override the cost center specified in the asset master record with a different cost center at the time of posting.

Creating a Substitution Rule:

Access the substitution configuration via transaction code GGB1.

Define a substitution for the appropriate company code and ledger.

Specify the conditions under which the substitution should occur. In this case, it would be when the depreciation run is posting the expense.

Define the substitution logic to replace the original cost center with the desired cost center.

Implementing the Substitution:

Ensure that the substitution rule is correctly assigned and active.

Test the substitution by running a sample depreciation posting to verify that the costs are being posted to the new cost center.

This approach provides flexibility and control over cost center assignments without needing to alter the master data directly, ensuring accurate and intentional financial postings.

References:

Business Processes in Management Accounting in SAP S/4HANA .

SAP S/4HANA Configuration Document​​.