[V12] account_assets_management: Asset with prorated time - past date

[fcvalgar]

Module

account_assets_management

Describe the bug

When we create an asset with a prorate option and the date is in the past, sometimes the depreciation board has a negative depreciation line that is compensated in the final depreciation extra line.

To Reproduce

Video
https://www.loom.com/share/c6f78867594a4121b31bb28e0c135699?sid=ff5ca456-7a9b-47b5-ace2-5dd7cc54e7f9

@moduon MT-3050

[rafaelbn]

Maybe the solution of this is #925 from @luc-demeyer

[github-actions]

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