The Depreciation Method That Allocates a Varying Amount of a Plant

Multiple Choice

The depreciation method that allocates a varying amount of a plant asset's cost to expense for each period depending on its usage is called:

A) Accelerated depreciation.
B) Declining-balance depreciation.
C) Straight-line depreciation.
D) Units-of-production depreciation.
E) Modified accelerated cost recovery system (MACRS) depreciation.