New Legal changes

Dear Experts

we have one requirement

Business want to calculate Deprecation on the basis of Useful life with a condition of 95% of acquisition value

Example Acquisition value is 120

useful life is =1 year

Normally it would come 10 all 12 months But in our case system has to do 120 X.95= 114 then divide 114/12 = 9.5 it would come entire 12 months kindly guide how can i do it

Regards

Ajeesh.s