Why are additions assigned with period control 6?

Hi, we moved to S4 past twelvemonth and conscionable came backmost from maternity permission truthful atrocious if this question sounds anserine but I request inputs connected wherefore are additions assigned with play power 6 - commencement of fiscal year? In 1 of our reviews with concern radical managing depreciation, we request to explicate however depreciation and play power works. Can idiosyncratic stock the rationale down play power 6 for additions? I recognize for archetypal twelvemonth of acquisition but this 1 is for consequent additions aft archetypal cap. Thank you precise much.