Many Companies That Use the Declining-Balance Method of Depreciation Switch

Many companies that use the declining-balance method of depreciation switch to the straight-line method at some point in the life of a depreciable asset. When does that switch normally occur?

A) never, since one method must be applied consistently throughout the life of an asset
B) in the last quarter of the life of the asset
C) when the depreciation cost under the accelerated method exceeds the depreciation cost under the straight-line method
D) midpoint in the life of the asset