Which of the following is a difference between the straight-line method and the double-declining-balance method...

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Accounting

Which of the following is a difference between the straight-line method and the double-declining-balance method of depreciation?
a. The straight-line method depreciates an asset below its residual value, whereas the double-declining-balance method does not depreciate an asset below its residual value.
b. In the straight-line method, depreciable cost is calculated as cost less residual value, whereas in the double-declining-balance method, depreciable cost is recorded as declining book value over the fixed asset's useful life.
c. The straight-line method does not require an outlay of cash when depreciation is recorded, whereas in the double-declining-balance method an outlay of cash is required when depreciation is recorded.
d. According to the straight-line method, depreciation declines over an asset's useful life, whereas according to the double-declining-balance method, depreciation increases over an asset's useful life.
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