A manufacturing company has purchased four assets: For book depreciation, the units of-production (UP) method was used for the truck. Usage of the truck was 22,000 kilometres and 25,000 kilometres during the first two years, respectively. Calculate the book depreciation for each asset in the first two years. Calculate the capital cost allowance for each asset in the first two years. If the lathe is to be depreciated over the early portion of its life using DOB and then by switching to SL for the remainder of the asset's life, when should units the switch occur? Given the data below, identify the depreciation method used for each depreciation schedule as one of the following: Double declining balance (DDB) depreciation Sum-of-years'-digits depreciation DDB with conversion to straight-line, assuming a zero salvage value CCA with 50% rule