Which depreciation method does not consider salvage value in its first year calculation?

Question

Quizplus · Accepted Answer

The double-declining balance method of depreciation does not consider the salvage value in its calculation for the first year. It applies a constant rate to the depreciable base (cost minus salvage value) of the asset, but the calculation for depreciation expense does not directly factor in the salvage value until the end of the asset's useful life to ensure the book value does not fall below the salvage value.

Which Depreciation Method Does Not Consider Salvage Value in Its