Help Understanding Doc ID 1500152.1 Changing the Fiscal or Calendar Date Pattern to a New Date Patt

We are researching the impact to FA setup for an upcoming change from Period to Calendar Date Pattern. We fall into the "Very Rare" category noted in this document 1500152.1. I need a call with a consultant to understand these steps noted in the document:

Duplicate Years

Below are the steps to use when there is a duplicate fiscal year as explained above in the third and fourth scenarios. The third scenario above shows 2016 as the duplicate year and the fourth scenario above shows 2017 as the duplicate year.1. Review the Initial Term of Apportionments that are being used and determine if they need to be modified. See Depreciation Issues for specific information on this issue.2. Post all current year transactions for the Fixed Asset system in the production environment.3. Run the integrities and make sure they are in balance.4. Run Depreciation thru the time period