deferred depreciation in case of asset retirement

Hi,

Our customer wants to manage deferred depreciation (french rules). In case of retirement of an asset with deferred depreciation, could you confirm that we should have journal entries for deferred depreciation ? but it seems that it's not the case (R12.2.3) :

2 FA Books

1 corporate book and 1 tax book

For one asset, 2 different depreciation methods between the 2 books, so deferred depreciation are generated by the standard program "calculate deferred depreciation".

But, when I create a full retirement for this asset, deferred accounts are not impact in journal entries.

The same question exists for transfer transaction.

Thanks,