Hi Sethuraman,
Your suggestion is also an option but unfortunately we are dealing with several hundred assets which are to be depreciated over 16 million units at a rate of roughly 2 million units per annum and these new assets could be capitalized anytime in the future.
So if we adopted this approach we would need to createand maintain roughly 80 depreciation keys so unfortunately this would be something we would be hoping to avoid.
Regards
John