This is a paraphrasing task. In this task, you're given a sentence and your task is to generate another sentence which express same meaning as the input using different words.

at a depreciation rate of only 25 % , however , a large portion of total depreciation would only be offset at the moment of replacement investment .
at a depreciation rate of only 25 % , the bulk of the depreciation would be counted only at the time of recovery .