The annual financial statements have been reviewed for Toyota, Macys and Target

to show their depreciation expense. They all mainly use the straight line method.
The information were found in the footnotes of the financial statements.
Toyota Annual Report Website:
http://www.toyota.com/usa/investors/financial-info-stock-price
2013 Annual Report
http://www.toyota-global.com/investors/ir_library/annual/pdf/2013/
Note 2 Summary of significant accounting policies: (page 81)
Property, Plant and Equipment
Property, plant and equipment are stated at cost. Major renewals and improvements
are capitalized; minor replacements, maintenance and repairs are charged to
current operations. Depreciation of property, plant and equipment is mainly
computed on the declining-balance method for the parent company and Japanese
subsidiaries and on the straight-line method for foreign subsidiary companies at
rates based on estimated useful lives of the respective assets according to general
class, type of construction and use. The estimated useful lives range from 2 to 65
years for buildings and from 2 to 20 years for machinery and equipment.
Macys Annual Report Website:
http://investors.macysinc.com/phoenix.zhtml?c=84477&p=irol-irhome
2014 Annual Report
http://nasdaqomx.mobular.net/nasdaqomx/7/3464/4955/
Pension and Supplementary Retirement Plans (page 30)
At January 31, 2015, the Company had unrecognized actuarial losses of $1,397
million for the Pension Plan and $ 341 million for the SERP. The unrecognized losses
for the Pension Plan and the SERP will be recognized as a component of pension
expense in future years in accordance with ASC Topic 715, and is expected to input
2015 Pension and SERP net periodic benefit costs by approximately $49 million. The
Company generally amortizes unrecognized gains and losses on a straight-line basis
over the average remaining lifetime of participants using the corridor approach.
Target Annual Report Website:
http://investors.target.com/phoenix.zhtml?c=65828&p=irolIRHome&lnk=fnav_t_spc_1_10
2014 Annual Report:
https://corporate.target.com/annual-reports/2014/financials/financial-summary
Property and Equipment (page 43)

Property and equipment is depreciated using the straight-line method over

estimated useful lives or lease terms if shorter. We amortize leasehold
improvements purchased after the beginning of the initial lease term over the
shorter of the assets' useful lives or a term that includes the original lease term,
plus any renewals that are reasonably assured at the date the leasehold
improvements are acquired. Depreciation and capital lease amortization expense
for 2014, 2013 and 2012 was $2,108 million, $1,975 million and $2,027 million,
respectively. For income tax purposes, accelerated depreciation methods are
generally used. Repair and maintenance costs are expensed as incurred. Facility
pre-opening costs, including supplies and payroll, are expensed as incurred.