Start the transaction KE30 (make sure you are in the right controlling area) and select the report 

Enter

1. Reporting Currency = 10

2. Fiscal year

3. Company Code

4. Select "Classic drilldown report"

 Execute 

If you have a warning message, click 

Check the amount in in the value field D52 that should be the same as the result of the transaction ZWFA100A. 

If it is confirmed, the transaction ZWFA100A can be executed in real mode. 

Once the transaction ZWFA100A is executed in real mode

D50 shows both the full reversal of current month revaluation to previous month and the posting this month of the Variable Cost portion of next month’s revaluation.

E50 / F50 show only Fixed Cost / Depreciation portion of next month’s revaluation.

As a rule, the reverse D50 is the exact absolute value of D52. Some aggregate differences may occur, however:

• Individual revaluation due to individual CK11N costing runs
• Costing run reversals;
• Lack of standard cost for the material in one of the periods;
• Other manual postings in D50 line.