Depreciation Calculation. Kemper Farms wants to depreciate some of the assets and has decided to use Straight Line depreciation on their hoop barn and Double Declining Balance on their farm truck. Calculate the book value at the beginning and end of each year, the annual depreciation, and the accumulated depreciation for these two assets below. The hoop barn has a useful life of 8 years and a value of $18,000 in year 1 and a scrap of $2000. The truck has a useful life of 6 years with a value of $27,000 and a scrap value of $1000