This is useful to allow the correct depreciation to be calculated on the last period of an asset before its sold or scrapped
For example, an asset is sold on 15/02/2025, depreciation calculated for the period is for the full period which is incorrect as the asset was in use for 14 days, the system must be able to calculate depreciation pro-rata in the last period if an asset is sold, in this example depreciation calculated must be for the 14days only before asset is sold on the 15th and not depreciation for the whole period
