Hello Vinay,

If you are talking about the SL Depreciation Method is a modified mid-month calculation. In the first month on life, it will take either a whole month’s depreciation or none. See Straight Line mid-month calculation for more information.

If you are looking for a half month calculation in a non-tax book, the is the RM which will take 15 days depreciation in the first month, but there is no calculation available which will take only 10 days.

~Delray