Use of Revaluation Depreciation Area

Hi,

We generally create a depreciation area in asset accounting for handling revaluation ( of assets). Where as whenever there is actual  requirement from clients for revaluation we do all the valuation things in depreciation area 01, everything related to revaluation is is done perfectly in Dep Area 01.

1. So my basic question is why do we create Revaluation Depreciation Area in Assets Accounting.

2. Please explain a scenario where we need this area with accounting entry example.

Thanks in advance guys. Please help.

Best Regards

Ruksana