The following graphic shows the depreciation posted for an acquisition made during the fiscal year, depending on which posting procedure is used. The depreciation posted using the two methods is compared to depreciation for an acquisition at the start of the fiscal year.

The depreciation data are as follows:

Depreciation posting cycle: Monthly

Period control: Half year convention

Acquis. on May 5, 1996 (asset value date) 12,000

Depreciation start date: Jan 1,1996

Planned useful life: 10 years