The double declining method by percentage (67,22,11 ) happens good for an asset that has a useful life of 3 years. However, if we add some value in the second fiscal year, the 22% depreciation is applied on the new acquisition value(original cost + current year acquisition), finally, the catch-up of depreciation is pushed to the last month of asset's useful.

Is there any way the depreciation relating to the additions is smoothened with weight over the remaining useful life as detailed below ?

e.g. Original acquisition cost USD 1,000 .

Year 1 Dep 670

Year 2 Dep 220

Year 3 Dep 110

2nd year beginning - addition USD 1,000

Year 1 Dep 670

Year 2 Dep 440

Year 3 Dep 220 + 670 (catch-up in the last month of 3rd Year)

We need USD 670 catch-up to be smoothened over Year 2 with 447 and Year 3 with 223)