How to Change Cost Center Asset to New Cost Center?

Dear All,

I want to ask you, about how to change cost center asset to new cost center without change report P/L and Balance Sheet in previously year (we can see report with old  cost center)?

egg : we have asset with cost center xxxx, in year 2011-2013 and we to can change cost center asset yyyy for 2014-etc.

please you give me step and tcode how to change cost center asset to new cost center without change report P/L and Balance Sheet in previously year.

Thanks