Hi Leudis,
If you have access to the system you can achieve / prove this, probably, a sand box system.
OBY6 - Take two companies and note down what chart of account is assigned to the company code.
Then go to SPRO (IMG) - Financial Accounting - Asset Accounting - Organizational Structures - Assign Chart of Depreciation to Company Code
In this step, check whether you have different chart of depreciation assigned to the company codes in step 1
Please note at a given point of time you can only work under on chart of depreciation.
Now go to OAPL, set your chart of depreciation and give the relevant GL accounts
Once it is completed, then again go to OAPL and set another chart of depreciation, then give different GL account.
By this way you can prove what I have mentioned in my previous post.