definiens: means, with respect to any Company asset for each Fiscal Year, the Company 's depreciation, amortization, or other cost recovery deductions determined for federal income tax purposes, except that if the Book Value ofan asset differs from its adjusted tax basis at the beginning of such Fiscal Year, Book Depreciation shall be an amount whichbears the same ratio to such beginning Book Value as the federal income tax depreciation, amortization, or other cost recoverydeduction for such Fiscal Year bears to such beginning adjusted tax basis ; provided, however, that if the adjusted basis forfederal income tax purposes of an asset at the beginning of such Fiscal Year is zero and the Book Value of the asset ispositive, Book Depreciation shall be determined with reference to such beginning Book Value using any permitted methodselected by the Tax Matters Member in accordance with Treasury Regulation Section 1.704 - 1(b)(2)(iv)(g)(3 )