Which Statement Concerning the Sum-Of-The-Years'-Digits Method of Depreciation Is True

Which statement concerning the sum-of-the-years'-digits method of depreciation is true?

A) It results in a decreasing depreciation charge per annum over the life of the asset.
B) It is the most common method of depreciation used in Australia.
C) It is an alternative name for the reducing balance method.
D) The formula is carrying amount multiplied by remaining years of life.