At the end of each year, the amount

At the end of each year, the amount of depreciation to be recorded is determined by multiplying the 15-cent rate by the number of miles the truck has been driven during the year. After the truck has gone 100,000 miles, it is fully depreciated, and the depreciation process is stopped.
This method provides an excellent matching of expense with revenue. However, the method should be used only when the total units of output can be estimated with reasonable accuracy . Also, this method is used only assets as vehicles and certain types of machinery. Assets such as building, computers, and furniture do not have well-defined “units of output” and ordinarily do not use this method.
In many cases, units-of-output is an accelerated method. Often assets are used more extensively in the earlier years of their useful lives than in the later years.