A truck was acquired on July 1, 2014, at a cost of Br.216,000. The truck had a six-year useful life and an estimated salvage value of Br.24,000. The straight-line method of depreciation was used. On January 1, 2017, the truck was overhauled at a cost of Br.20,000, which extended the useful life of the truck for an additional two years beyond that originally estimated (salvage value is still estimated at Br.24,000). In computing depreciation for annual adjustment purposes, expense is calculated for each month the asset is owned.