Use of the sum-of-the-years'-digits method of depreciation results in higher depreciation charges in the early years of an asset's life and lower charges in the later years.

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The sum-of-the-years'-digits method of depreciation is an accelerated depreciation method that assigns a higher depreciation rate to the early years of an asset's life and a lower rate to the later years. This results in higher depreciation charges in the early years and lower charges in the later years.

Use of the Sum-Of-The-Years'-Digits Method of Depreciation Results in Higher