Which of the following methods of depreciation attempts to take the non-linear loss of a fixed asset's value into account, with depreciation occurring quickly after purchase? Using this method, the denominator for a fixed asset with a useful life of five years is 15.
A) Straight-line
B) Sum-of-years digits, decelerating deprecation
C) Sum-of-years digits, accelerating depreciation
D) Double-declining balance
E) Units of production
Correct Answer:
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