New Depreciation area to fetch minimum value

Hi Experts,

I had new requirement of creating new dep area for existing all assets. currently we have two dep areas 1.Book dep area 2. Tax dep area

As per country audit requirement statistical dep area should be created with minimum values to be posted in it.

For example 1: book dep is 10% and tax dep is 15% new dep area should take BOOK dep value i.e., 10%

Example 2 : Book dep is 15% and tax dep is 10 % then new dep area should take TAX dep value i.e., 10%

I checked in dep area config screen we can divide the value but how system can take minimum values.How to proceed with this requirement. please advice.

Thanks,

Vonam