Get Depreciation Value in PostgreSQL Function

-- select * from fnt_get_depreciation_value(255544, 5);

create or replace function fnt_get_depreciation_value(p_asset_value numeric(20,2), p_uselifeyears numeric(10,2))
returns numeric(20,2)
as $$
declare
    v_depreciation_value numeric(20,2) = 0.00;
begin
   
    if(p_uselifeyears > 0)then
        v_depreciation_value =
        coalesce((
            p_asset_value / (p_uselifeyears * 12)
        ), 0.00);
    else
        v_depreciation_value = 0;
    end if;
   
    return v_depreciation_value;
end;
$$ language plpgsql;