Mass Depreciation Adjustment - Control Books

Dear Experts,

We are on Oracle 11i.

My query is

1) Should the control tax book be a 'New' tax book defined at the Fiscal Year end - i.e. at the point when you need to make the mass adjustment to depreciation reserve in the Tax Books?

2) Should I do an initial mass copy to assets into the control tax books, depreciate, close the fiscal year and then run the depreciation Reserve reports? Has anyone used this feature successfully ?

We feel the 'Mass Depreciation Adjustment' for Tax Books feature could be useful but the user guide (Chapter 7, page 7-32) says