The double-declining-balance method is an accelerated method of depreciation.

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The double-declining-balance method is an accelerated method of depreciation because it allocates depreciation expenses more heavily in the early years of an asset's life and gradually reduces the amount of allocation as the asset gets older. This results in higher depreciation expenses and lower net income in the earlier years of the asset's life, which reflects the asset's higher usage and wear and tear during that period.

The Double-Declining-Balance Method Is an Accelerated Method of Depreciation