A student is defending a certain depreciation method.She uses the argument that repairs and maintenance costs will probably increase as the asset gets older.She also argues that the asset will produce less as it gets older.What depreciation method is she probably defending?

A) straight-line method
B) sum-of-the-years'-digits method
C) sinking-fund method
D) activity method

Sum-Of-The-Years'-Digits Method

A depreciation technique that results in a more accelerated write-off of an asset over its useful life, by applying a decreasing fraction to its depreciable cost.

Repairs

Expenditures that restore an asset to its previous operating condition or maintain the asset in its current condition, without significantly enhancing its value.

Maintenance Costs

The expenses incurred to keep an asset in usable condition or restore it to its original condition without enhancing its value.