sentences:  However, it also seems unfair to say that the business is $35,000 worse off (the $20,000 earned minus the $55,000 spent) – after all it also has a truck which it will use for years to come.Probably the fairest characterization is to say that in Year One the business earned $20,000, spent $5,000 on gas, and "spent" some (but not all) of the value of the truck it purchased.Since the $5,000 on gas was consumed in Year One and all of its value has been provided during Year One its full cost is properly offset against the income of Year One.