Which Statement Best Describes the Way the Reducing Balance Method

Multiple Choice

Which statement best describes the way the reducing balance method charges depreciation?

A) Yearly depreciation is lower at the beginning of the asset's life.
B) Yearly depreciation is greater at the beginning of the asset's life.
C) Yearly depreciation is the same in each year of the asset's life.
D) Yearly depreciation expense is greater at the end of the asset's life.