depreciation calculation change yearly

Hi there,

User wants to understand depreciation calculation, when user is calculating depreciation manually it is showing different amount as compare to amount showing in SAP. I checked from my side that depreciation percentage is change every year. I didn't understand how system is calculating depreciation percentage. For your information let me attach the screenshot. In 2nd year system calculated 0.034447 I don't understand how system derived this percentage. Please help.