ances and cost segregation. 23 The truck in Example 5-4 was sold for $4,000 at the end of the fifth year. What is the capital gain or loss on the sale of the truck? Depreciation 77 55.000 Table 5-15 Depreciation Schedule for Example 5-8 0.000 0 0 10,000 1 19.000 BV 30,000 20.000 13.330 8.30 500 5.000 5.000 3 4.444 20.000 00 5 6 315.000 O The annual depreciation and annual book values are shown in Table 5-15 Year The greatest difference occurs in the fifth and sixth years because the depreciation for financial purposes in cludes a salvage value, whereas the depreciation for tax pur poses ignores the salvage value. A comparison of the two depreciation schedules is shown in Figure 3-4 TEA ROURE 5-4 Book Values Comparison for Examples 5-4 and 5-8 ances and cost segregation. 23 The truck in Example 5-4 was sold for $4,000 at the end of the fifth year. What is the capital gain or loss on the sale of the truck? Depreciation 77 55.000 Table 5-15 Depreciation Schedule for Example 5-8 0.000 0 0 10,000 1 19.000 BV 30,000 20.000 13.330 8.30 500 5.000 5.000 3 4.444 20.000 00 5 6 315.000 O The annual depreciation and annual book values are shown in Table 5-15 Year The greatest difference occurs in the fifth and sixth years because the depreciation for financial purposes in cludes a salvage value, whereas the depreciation for tax pur poses ignores the salvage value. A comparison of the two depreciation schedules is shown in Figure 3-4 TEA ROURE 5-4 Book Values Comparison for Examples 5-4 and 5-8