The depreciation method which charges more expense in earlier years than in later years is the:

Question

Quizplus · Accepted Answer

The double declining-balance method accelerates depreciation expense in earlier years, eventually leveling off to the straight-line method in later years. The straight-line method charges equal expense each year, while the units-of-production method (as the name suggests) charges a variable amount based on the actual usage of the asset. Therefore, B is the best choice as it matches the description of the method that charges more expense in earlier years.

The Depreciation Method Which Charges More Expense in Earlier Years