Timberly Construction makes a lump-sum purchase of several assets on January 1 at a total cash price of $840,000. The estimated market values of the purchased assets are building, $480,000; land, $270,000; land improvements, $70,000; and four vehicles, $180,000.

4. Compared to straight-line depreciation, does accelerated depreciation result in payment of less total taxes over the assets life?