manufacturing company has purchased three assets; Item Lathe Truck Building Initial cost $45,000 $25,000 $800,000 Book life 12 years 200,000 miles 50 years MACRS class 7 years 5 years 39 years Salvage value $3,000 $2,000 $100,000 Book Unit production depreciation DDB UP SLBuilding Tax Depreciation n Dn BV O 800,000 9,722 790,278 2 17,949 772,329