Depreciation calculation

wdv as on 1.4.2018 196466
add actual cost of ass acquired 1119221
less ass sold 240000
wdv for dep purpose 1075687
depreciation rate 15%
as the wdv remaining is of new asset which is acquired and put to use for less than 180 days, half of the dep is allowable i.e. dep @ 15% x 50% i.e.80677