Which method is NOT commonly used for recording depreciation in SAP FI?

The total asset matching method is not a commonly used method for recording depreciation in SAP FI. This method does not align with the standard approaches that SAP employs for asset accounting and depreciation calculations.

In SAP FI, the most prevalent methods for calculating depreciation include the straight-line method, which allocates an equal amount of depreciation expense each year over the asset's useful life, the declining balance method, which accelerates depreciation by applying a fixed percentage to the asset's book value, and the unit of production method, which ties depreciation to the use of the asset based on the number of units produced or hours used.

These approaches are designed to match the asset's usage pattern with its expense recognition effectively, fulfilling both accounting standards and management needs. The total asset matching method, however, is not a recognized or standard approach within SAP FI's framework, making it less relevant in the context of typical depreciation recording practices.