<option value="">{{ __('Select sub-category') }}</option>
@foreach($sub_categories as $cate)
    @php
        $rate = $cate->depreciation_rate !== null
            ? $cate->depreciation_rate
            : ($cate->parentCategory?->depreciation_rate ?? '');
        $method = $cate->depreciation_method
            ?: ($cate->parentCategory?->depreciation_method ?? '');
    @endphp
    <option value="{{ $cate->id }}"
            data-depreciation-rate="{{ $rate }}"
            data-depreciation-method="{{ $method }}"
            data-asset-type="{{ $cate->asset_type ?? '' }}">
        {{ $cate->name }}
        @if($cate->depreciation_rate !== null)
            ({{ number_format((float) $cate->depreciation_rate, 2) }}%)
        @endif
    </option>
@endforeach