The depreciation method which charges more expense in earlier years than in later years is the:

A) straight-line method.
B) double declining-balance method.
C) units-of-production method.
D) All of the above are correct.

Depreciation Method

A systematic approach used to allocate the cost of a tangible asset over its useful life.

Double Declining-Balance

An accelerated method of depreciation which doubles the normal depreciation rate, reducing the value of an asset more quickly in its early years.

Straight-Line Method

A technique for calculating an asset's depreciation by uniformly distributing its cost throughout its anticipated lifespan.