Sandy Mandy Ltd is a company that specialises in the disposal of construction waste. The company does not find it useful to rely on modified historical cost values and is considering alternative valuations of its non-current assets. The companys accountant has collected a range of values on three of its lorries (non-current assets). The information is presented in the table below:

	Truck P	Truck Q	Truck R
Historical cost	86400	274000	153800
Annual depreciation	10%	10%	10%
Expected sales value net of all selling costs	57000	132400	143000
Current purchase price of asset in similar condition	95000	299000	235600

The following additional notes on the three lorries may be relevant:

Truck P is used as a stand-by vehicle for when other lorries are off the road due to breakdowns or scheduled maintenance. If the use of Truck P was not available it is estimated that Sandy Mandy Ltd would have to spend 24,300 per annum to rent an equivalent truck from another firm. Annual maintenance costs for Truck P is 19,600. It is expected that a stand-by facility will be continuously offered to ensure that the company is able to operate even when its vehicles are off the road.

Truck Q is one of the companys regularly used vehicles. It has an expected life of 12 years and the company is able to generate 38,500 annually during its expected life from the use of this asset.

Truck R is another of the companys frequently used vehicles. It has an expected life of 8 years and is able to generate 35,000 annually for the span of its expected life.

The companys expected return on capital invested is 10%.

Required:

Calculate the deprival value for Trucks P, Q and R to the nearest 1. You should ignore the effects of taxation.