definiens: means, with respect to any Company asset for each Fiscal Year, the Company’sdepreciation, amortization, or other cost recovery deductions determined for federal income tax purposes, except thatif the Book Value of an asset differs from its adjusted tax basis at the beginning of such Fiscal Year, BookDepreciation shall be an amount which bears the same ratio to such beginning Book Value as the federal income taxdepreciation, 1amortization, or other cost recovery deduction for such Fiscal Year bears to such beginning adjusted tax basis;provided, that if the adjusted basis for federal income tax purposes of an asset at the beginning of such Fiscal Year iszero and the Book Value of the asset is positive, Book Depreciation shall be determined with reference to suchbeginning Book Value using any permitted method selected by [ unanimous consent of the Members / the ManagingMember ] in accordance with Treasury Regulations Section 1.704 - 1(b)(2)(iv)(g)(3 )