Which of the Following Reasons Provides the Best Theoretical Support

Multiple Choice

Which of the following reasons provides the best theoretical support for accelerated depreciation?

A) Assets are more efficient in early years and initially generate more revenue.
B) Expenses should be allocated in a manner that "smoothes" earnings.
C) Repairs and maintenance costs will probably increase in later periods,so depreciation should decline.
D) Accelerated depreciation provides easier replacement because of the time value of money.