The book value of an asset when using double-declining-balance depreciation is always greater than the book value from using straight-line depreciation,except at the beginning and the end of the asset's useful life,when it is the same.

The book value of an asset when using double-declining-balance depreciation is initially higher than straight-line depreciation, but it decreases faster, resulting in a lower book value in later years. Therefore, the book value may be lower than straight-line depreciation at certain points during the asset's useful life.