When Is the Straight-Line Method of Amortization Acceptable Under U

When is the straight-line method of amortization acceptable under U.S. GAAP?

A) when the results are not significantly different from the effective interest method
B) when the straight-line method produces a higher level of net income
C) when the effective interest method produces a higher level of net income
D) when the company uses straight-line depreciation on long-term assets