Depreciation of an asset based on revenue sales cycle

 The client I am currently on has pre-release costs related to the building of their product that they will sell when the product is completed. They currently have a customized program that determines what the depreciation should be for each month of the first year and then different rates for the second year and so on over a period of five years. The first twelve months the rate will be the following starting in the month of January when most of their products start their sales cycle. So in January the depreciation is .54% and also in February, however, their