If you sell a vehicle that has been depreciating for 5+ years, then any gain on the sale of that vehicle will be increased by whatever depreciation expense was claimed while it was in service.
(If you had a loss on the sale, it would have been reduced by whatever depreciation expense was claimed while it was in service).
Gain (loss) on the sale = Gross Proceeds from Sale minus Cost (what you paid for it) plus Accumulated Depreciation.
