Victor Mineli, the new controller of Wildhorse Co$,$ has reviewed the expected useful lives and salvage values of selected depreciable assets at the beginning of $2022.$ Here are his findings:

$\backslash$table$[[$Type of Asset,$\backslash$table$[[$Date$],[$Acquired$]],$Cost,$\backslash$table$[[$Accumulated$],[$Depreciation$],[$Jan$.1,2022]],\backslash$table$[[$Useful life$],[($in years$)]],$Salvage Value$],[$Old$,$Proposed,Old,Proposed$],[$Building$,$Jan. $1,2014,$$$810,000,$$$153,200,40,58,$$$44,000,$$$41,800$