Cutoff val. Key

Hi Gurus,

In Cutoff val. Key, is there is any option that system with reduce the cut over value  5% of the asset in the starting.

Example .100/10= 10 each year and left 5 % ( 5% cut over key)

I am Trying to create  95/10 = 9.5 each year  means it will consider 5% in the starting (5% cut over key)

Regards

Arab