For income statement purposes, depreciation is a variable expense if the depreciation method used is

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Depreciation is a variable expense when the units-of-production depreciation method is used because the expense varies based on the level of production. Under the straight-line, sum-of-the-years'-digits, and declining-balance depreciation methods, the annual depreciation expense is fixed and not affected by production levels, making depreciation a fixed expense.

For Income Statement Purposes, Depreciation Is a Variable Expense If