How would you allocate the cost of the following assets over their useful lives?

a A building with an estimated useful life of 30 years.

b A road leading to a timber tract. The road would normally last for 14 years before extensive reconstruction would be necessary, but it is expected that the timber will all be cut in 5 years.

c Rent prepaid for 2 years on a warehouse in Minneapolis.

d A truck with an estimated service life of 90,000 miles.

e Rent prepaid for a year on a shop used for boat repairs at a summer resort. The shop is open only from June 1 to September 1.

f An ore deposit owned by a mining company.