Depreciation Practice Problems Vehicle Acquisition Date Asset Cost Salvage Value Useful Years Units (Miles Driven) Year 1 Year 2 1/2/2021 35,000.00 5,000.00 5 120000 28800 32400 Year 3 25900 17600 Year 4 Year 5 15300 Straight Line Depreciation Depreciable Depreciation Accumulated Cost Expense Depreciation Net Book Value Year 1 2 3 UAWN 41 5