Review: Needs Fixing
we can write if condition with :

depreciation_date = line.asset_id.prorata and line.asset_id.purchase_date or 
time.strftime('%Y-%m-%d')

can you check and change the code accordingly.
-- 
https://code.launchpad.net/~openerp-dev/openobject-addons/trunk-account-asset-prorata_temporis_impl-uco/+merge/61402
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