The diminishing-balance method of depreciation produces a(n)

A) decreasing depreciation expense each period.
B) increasing depreciation expense each period.
C) diminishing percentage rate each period.
D) constant amount of depreciation expense each period.

Diminishing-Balance

A method of calculating depreciation that results in larger depreciation charges in the early years of an asset's life and smaller charges in the later years.

Depreciation Expense

The allocation of the cost of a tangible asset over its useful life to account for the reduction in value due to wear and tear, age, or obsolescence.