Add to cost of an existing capitalized asset (upgradation of asset)

How to cater scenario where an existing asset with accumulated depreciation is upgraded?

Example:

Asset cost = 100,000

DPIS:  1 Jan 2014

Accumulated Depreciation at 31 Dec 2014 = 10,000

NBV = 90,000

Upgrade cost = 100,000

Upgrade Date = 1 Jan-2015

The suggested method is to simply adjust the current cost (circled above) to 200,000 to reflect the upgrade.

But this will cause system to automatically calculate catch up depreciation for 1Jan14 to 31Dec14.

We dont want this as the upgrade is done on 1 Jan 2015 and the depreciation of upgrade component of asset should begin from 1 Jan 2015.

The other suggested solution is to create a new asset for the upgrade component.