Cons. stat. of financial position

It's part of the depreciation calculation on the fair value adjusted building $2,400,000 was the fair value adjustment and the building had an estimated further 8 years of useful life so, for a full year, the depreciation effect on that fair value adjustment would be $2,400,000 / 8 = $300,000 But the acquisition took place part way through the year so there's only 4 months (September - December) depreciation to calculate and if we take the annual depreciation of $300,000 and multiply by 4/12 we arrive at $100,000 is that not the same as taking $300,000 / 3 = $100,000 OK?