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To transfer an asset in SAP, navigate through the SAP Easy Access menu: Accounting > Financial Accounting > Fixed Assets > Posting > Transfer > Transfer Within Company Code, using transaction code ABUM. Begin by entering the company code and choosing the asset to be transferred. For instance, select the assembling machine with acquisition values of 50,000, split into two transactions. To initiate the transfer to the dismantling machine, set the document date to 18/09/2020, ensuring the asset value date remains consistent at 39/2020. This process facilitates the proper handling and documentation of asset transfers within the system.