ishfaque

Hi,

From my understanding, a vehicles depreciation tries to account for its value based on its useful life. When a vehicle is bought, its estimated useful ilfe is determined based on the assumption that the vehicle is optimally operated. Thus it shouldn't matter if you operate the vehicle at 0%, 30% or 100% capicity, you should still depreciate as if it were operated at 100%.

The only exception I can think of is that because it is operated at 30%, the remaining useful life might be extended somewhere down the line which will then alter your depreciation. If you are not given any indication of this happening though you assume that the vehicle is deemed to be operated at 100% and depreciate it as such.