definiens: means, for each Allocation Year, an amount equal to thedepreciation, amortization, or other cost recovery deduction allowable forfederal income tax purposes with respect to an asset for such Allocation Year, except that ( x ) with respect to any asset whose Gross Asset Value differs fromits adjusted tax basis for United States federal income tax purposes and whichdifference is being eliminated by use of the defined bysection 1.704 - 3(d ) of the Regulations, Depreciation for such Allocation Yearshall be the amount of book basis recovered for such Allocation Year under therules prescribed by section 1.704 - 3(d)(2 ) of the Regulations and ( y ) withrespect to any other asset whose Gross Asset Value differs from its adjustedbasis for federal income tax purposes at the beginning of such Allocation Year, Depreciation shall be an amount which bears the same ratio to such beginningGross Asset Value as the federal income tax depreciation, amortization, or othercost recovery deduction for such Allocation Year bears to such beginningadjusted tax basis ; PROVIDED, HOWEVER, that if the adjusted basis for federalincome tax purposes of an asset at the beginning of such Allocation Year iszero, Depreciation shall be determined with reference to such beginning GrossAsset Value using any reasonable method selected by the Board of Directors