On January 1 Stockton Company Acquired a Machine with a Four-Year

Short Answer

On January 1 Stockton Company acquired a machine with a four-year useful life. Stockton estimates the salvage value of the machine will be equal to ten percent of the acquisition cost. The company is debating between using either the double-declining-balance method or the sum-of-the-years'-digits method of depreciation. Comparing the depreciation expense for the first two years computed using these methods, the depreciation expense for the double-declining-balance method (compared to the sum-of-the-years'-digits method) will match which of the patterns shown below?