Asset transfer from one plant to another plant.

Hi experts,

Our client requirement is transfer the asset from one plant to another plant in the same company code.

We have an asset 5 years life time , 2 years over in the 1st plant ,
Now want to transfer to the 2nd plant and the rest of the 3 years and depreciation should be calculated based on the 2nd plant .

Kindly suggest me that what are the prerequisite i have to do in the SPRO,
For asset transfer -ABUNM

just clearly tell me that .

1. do I need any GL account for plant wise to do the transfer
2. do i need to create any new asset
3. do i need any new depreciation key
4. do i need depreciation GL account
5.What are the accounting entries

Asset (receiver plant )- Dr
To Asset (sender plant)

Thanks&Regards,

Kumar