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All of the following statements about Alternative Depreciation System (ADS) are true, except The half-year convention applies Salvage value is neglected The recovery periods are shorter than in GDS The straight line method is required. A stone and gravel quarry in Texas can use a percentage depletion rate of 5% of gross income, or a cost depletion rate of $1.28 per ton. Quarry first cost = $3.2 million; estimated total tonnage = 2.5 million tons; tonnage this year = 65,000; gross in-come = $40 per ton. Of the two depletion charges, the method and larger amount are: Percentage at $83, 200 Percentage at $ 130,000 Cost at $80,000 Cost at $ 130,000