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Planned depreciation rounding rules (decimal places)

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Dear all,

 

Please check the data below

 

 

 

Asset bought at 475,67

Useful life 10 years

Depreciation start 03.2014

Straight line depreciation

 

 

 

My doubt is regarding the monthly planned values in the first year.

In some months we have 3,96 and in others 3,97 (but not in sequence, as month 7 and 8).

 

03.2014      3,96

04.2014      3,97

05.2014      3,96

06.2014      3,97

07.2014      3,96

08.2014      3,96

09.2014      3,97

10.2014      3,96

11.2014      3,97

12.2014      3,96

Total  39,64

 

Can you please explain what is the system logic to calculate like this?


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