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A kart chassis can not be treated as an asset whose value is amortized over a 5 year period.
First, it could be destroyed the first or any time its taken on track and little if any costs recovered.
Second, to run at the front of a competitive national championship you will 'consume' at least one, possibly two, brand new chassis over the course of a season's racing. There may be a residual value recoverable on sale, but its a fraction of the new price. You will not win competitive national championships in a 5 year old kart.
Again, we're talking here about the costs of running at the front of a competitive national championship. This is not hobby karting, which I completely acknowledge can be done much cheaper.
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