definiens: means, for each Fiscal Year or other period, an amount equal to the depreciation, amortization orother cost recovery deduction allowable with respect to an asset for such Fiscal Year or other period ; provided, however, that if the Gross Asset Value of an asset differs from its adjusted basis for federal income tax purposes atthe beginning of such Fiscal Year or other period, Depreciation shall be an amount that bears the same ratio to suchbeginning Gross Asset Value as the federal income tax depreciation, amortization or other cost recovery deductionwith respect to such asset for such Fiscal Year or other period bears to such beginning adjusted tax basis ; andprovided further, that if the federal income tax depreciation, amortization or other cost recovery deduction for suchFiscal Year or other period is zero, Depreciation shall be determined with reference to such beginning Gross AssetValue using any reasonable method selected by the Managers