As a result of the reform, new Straight Line depreciation rates were published for assets acquired on or after April 1, 2007. The Straight Line depreciation rate calculation for assets acquired prior to April 1, 2007 used rates rounded downward rather than upward as required by the new reform. As a result, the existing seeded JP-STL XXYR depreciation methods were modified. For depreciation terms where the rate calculation required by the reform impacted the rate, an additional rate line was added to the depreciation method. For depreciation methods where there was not an impact, the method continues to contain a single rate line. For example, in the JP-STL depreciation methods for assets with a life of four or five years the change in the rounding did not impact the rate, therefore, only one rate line is defined. Whereas in JP-STL deprecation methods for asset with lives of three to six, there was an impact on the rate, so an additional rate line was added. The method contains one rate that can be used for assets with a DPIS of prior to April 1, 2007 with another for assets with a DPIS on or after April 1, 2007.