Review: Needs Fixing
- no need of constraint
- implemented prorata temporis feature properly.
          - prorata feature can be apply in any date between year not only last 
day.

- Doing  prorata temporis is only possible when the depreciation method is 
"linear" => Add constraint

-- 
https://code.launchpad.net/~openerp-dev/openobject-addons/trunk-account-asset-prorata_temporis_impl-uco/+merge/61402
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