SELECT ai.id, $3,
            asset_dep__straight_line_base(
                  ai.usable_life, -- years
                  ai.usable_life -
                  get_fractional_year(coalesce(max(report_date),
                                         start_depreciation,
                                         purchase_date),
                                       coalesce(start_depreciation,
                                         purchase_date)),
                  get_fractional_year(coalesce(max(report_date),
                                         start_depreciation,
                                         purchase_date),
                                $2),
                  purchase_value - salvage_value,
                  coalesce(sum(l.amount), 0)),
            ai.department_id, ai.location_id
       FROM asset_item ai
  LEFT JOIN asset_report_line l ON (l.asset_id = ai.id)
  LEFT JOIN asset_report r ON (l.report_id = r.id)
      WHERE ai.id = ANY($1)
   GROUP BY ai.id, ai.start_depreciation, ai.purchase_date, ai.purchase_value,
            ai.salvage_value, ai.department_id, ai.location_id, ai.usable_life;