A depreciation method that writes off a relatively larger amount of the asset's cost nearer the start of its useful life than the straight-line method is the:

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The accelerated depreciation method writes off a higher amount of the asset's cost at the beginning of its useful life compared to the straight-line method. This method is often used to reflect the reality that most assets are more productive and generate more revenue at the beginning of their useful life. The units-of-production method calculates depreciation based on the asset's usage or production, while the estimated residual value method is used to estimate the value of the asset at the end of its useful life.

A Depreciation Method That Writes Off a Relatively Larger Amount