If a company produces the same number of units per period over an asset's useful life,each period's depreciation expense using the straight-line method will be the same as that recorded using the units-of-production method.

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Straight-line depreciation allocates the same amount of depreciation each period over the asset's useful life.Under the units-of-production method,the depreciation expense,accumulated depreciation,and book value vary from period to period,depending upon the number of units produced.If the number of units produced is constant each period,each period's depreciation expense using the straight-line method will be the same as that recorded using the units-of-production method.

If a Company Produces the Same Number of Units Per