Why negative amount asset is allowed in Oracle? What is the business case for that?

Summary: I can see that system allows to enter standalone negative amount asset which can also be depreciated (negative depreciation) over the life of the asset. I am very curious to know why is Oracle allowing negative amount asset and allow depreciation on that.

Content (required): I can see that system allows to enter standalone negative amount asset which can also be depreciated (negative depreciation) over the life of the asset. I don't understand the business case. I have seen in some cases, it is used for impairment when customer wants to amortize the impairment reserve (we can't amortize impairment reserve in standard way). But that is not the standard process. I am very curious to know why is Oracle allowing negative amount asset and allow depreciation on that.