$900,000 the assessed value as a guide, allocate the total purchase price of the plant to the land, building. Using and machinery accounts in Tamock Company's records. Depreciation Methods A delivery truck costing $20,000 is expected to have a $2,000 salvage value at he end of its useful life of four years or 100,000 miles. Assume that the truck was purchased on E-3A g.3A. ciation that the truck was driven 30,000 miles in the second year.) 2. Calculate the depreciation expense for the second year using each of the following depre- methods: (a) straight-line, (b) double-declining balance, and (c) units-of-production. (Assume