Compared to Straight-Line Depreciation, Reducing-Balance Depreciation

Multiple Choice

Compared to straight-line depreciation, reducing-balance depreciation:

A) results in lower net profit in earlier years and higher net profit in later years.
B) is used more often on the statement of comprehensive income than is the straight-line method.
C) leads to higher book values for depreciable assets than does the straight-line method.
D) allocates larger portions of cost to later periods than to earlier ones.