How does the system calculate depreciation on the depreciation adjustment amount when a predated amo

Hi,

Need to know how the system calculates depreciation on the depreciation adjustment amount when a predated amortized change is done on depreciation rate ?

Example:

Original Cost - 75,311,344.30

Date placed in service – 01-APR-2008

Depreciation rate – 5 %

Cost as of Aug-2013 - 81,377,041.80

Requirement is to change the rate to 16.43 % with effect from 01-APR-2013.

Current period is Apr-14. When the depreciation was run after making the changes, a adjustment amount of 7,889,552.60 is calculated for depreciation. Need to know how this amount is calculated.

Uploaded the asset trace for this asset - 1004924

Thanks,

Sheeba