The life of a truck is directly proportional to the care that it
receives, hence, a good driver is a most important consideration. If the
right man can be secured his wages should be a secondary consideration.
The charge to be made for the depreciation of a truck is an uncertain
question. Some loggers figure on the basis of four and a half years,
others on as much as seven years. The depreciation charge on a truck
used in the logging industry should depend largely upon the type of road
over which it is operated. Loggers in general over-rate the life of
their equipment because they do not fully realize the severity of the
work. Over a fore and aft plank road or a cement road, where the jar and
vibration are reduced to a minimum, the wear and tear on the equipment
is very much less than where the truck is operated over a cross-plank
road or an unpaved public road. The matter of depreciation, then, will
depend largely upon the type of road over which the truck is to operate.
In general a four-year depreciation charge less 25% sale value at the
end of that time should be used as a basis for figuring costs unless the
hauling conditions are very favorable. Only under very rare
circumstances should more than four years be allowed. It should be
remembered that the depreciation on a truck is very heavy during the
first year, and the sale value at the end of a year is only half the
original price. Many truck operators now hauling over good roads who are
depreciating on the basis of five years say that a four-year
depreciation would be more nearly correct. Another factor in favor of a
four-year depreciation charge is that methods of logging are changing
constantly and that trucks in that time may be improved upon to such an
extent that the use of the old equipment would be unprofitable and
inefficient.
[Illustration: Swivel bunk on truck equipped for motor truck logging.
The base on which the bunk rests is made of two heavy timbers about 18
inches by 24 inches in section and 4 feet long, bolted together and
clamped to the frame of the truck by means of heavy N-bolts, (D). The
bunk is fastened by a king-pin (E) to the base and is free to rotate
upon a steel center plate and two side-bearing plates (F).]