Which Statement Is True Concerning the Straight-Line Method of Depreciation

Which statement is true concerning the straight-line method of depreciation?

A) Depreciation is recognized evenly over the estimated useful life of the asset
B) Purchase cost is expensed in the year of acquisition
C) Depreciation is equal to the proceeds received on sale less the amount paid to acquire the asset
D) Depreciation does not take salvage value into consideration