Companies Act 2013 Applicability from 01/04/2014 for Assets

I have written everything in screen shot. Screenshot contains my questions. please if others are dealing with same problem please share your views.
Asset acq cost 839798. First year dep for 224 days, Till 2013 dep rate 25.89. dep till 2013 and from 2014 dep rate 31.54 applied as per comp act rules.
Scrap value 5% of 839798 as 41989.90. If we apply 31.54% asset stops dep after uselful life is over yet wdv is above scrap value.
What I am suggesting is that during first year of applicability of act i.e. 2014 extra positive or negative depreciation (over and above dep key rates) should be charged so that in rest of asset's life depreciation rates apply smoothly as if act was applicable from start of purchase of asset.
like in this example
After this for all assets (using same dep. key) will depreciate to correct scrap value. This is just a suggestion. If any other option is available please suggest.,

Hi Rajesh,
Refer my suggestion in the following link
WDV Depreciation for remaining life
Useful life for your example 5.28% is 18 years and 11 months(100/5.28).
Hope it solves.
Regards,
G.Sethuraman

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