depr. not chaged in the yr of acquisition

Hallo,

In the following example on depreation, why, as long as we don’t charge depreciation in the year of acquisition, nevertheless, depreciation is charged to the new asset acquired on 1st of January for 79,200 of 25%, shouldn’t it be charged only to the old asset, as the rule states, or probably I’m not clear with the rule?

Example:

At 31 July 20X6, Imogen had non-current assets which had cost $310,000. At the same date, the accumulated depreciation on the assets was $120,000. She had not disposed of any non-current assets during the year to 31 July 20X7, but acquired an asset at a cost of
$79,200 on 1 January 20X7. Imogen depreciates her non?current assets at a rate of 25% per annum. What is Imogen’s depreciation charge for the year to 31 July 20X7?

Answer: Calculation of depreciation asuming that no depreciation is charged in the year of acquisition:

1. On a straight-line basis
At the year end the cost of non-current assets is $389,200
($310,000 + $79,200) = (old + new asset?)
Depreciation for the year is therefore $389,200 x 25% = $97,300

2. On the reducing balance basis
At the year end, the net book value of assets is $269,200
($389,200 – $120,000) = (old + new asset?)
Depreciation for the year is therefore $269,200 x 25% = $67,300

Thank you!