Accumulated Depreciation

HI Team,

Is it required Accumulated Depreciation to create as a Cost Element Category 90.  Since i am getting an error "Balancing Profit Center in the line item 008 is not field.  I have gone through the bassic setting of the Document Spliting rule.  Config every thing perfect & the Asset Mastere record also having the required Cost Cetner & its profit Center.

I hope Accumulated Depreciaton could be one of the problem.  Can you any have any idea.