Your truck and trailer had a recovery period/useful life. You indicated you had them for that full recovery period. Essentially the adjusted basis (cost) for tax purposes is zero at this point because you expensed and claimed as a depreciation deduction the full cost of them over their useful life.
The gain will not be offset by any adjustment once they assets are sold. In your situation the full amount you received for the truck and trailer is taxable as ordinary income (the amount of the gain up to the point of depreciation expense used for these assets). If you had sold them for more than what you paid for them, you would have had capital gain on the difference. As you can imagine that's very unlikely with this type of asset.
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