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Please use the Bonus rule of depreciation.
Navigation Setup -> Depreciation -> Bonus Rule
Bonus Depreciation Rule Listing
Use this listing to review the bonus rules you have set up. Bonus rules specify additional depreciation to take in the early years of an asset's life.
From/To Year: The fiscal year range during which the bonus rule is effective.
Bonus Rate: The rate allowed for an asset. For example, if you are using a flat-rate depreciation method of 20%, and you allow a 10% bonus rate for 1994 to 1995 and a bonus rate of 15% for 1996, Oracle Assets calculates your depreciation expense as 30% of the cost for 1994 and 1995, and 25% for 1996.
Map the above eg to your requirement
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