"<u>Double-declining-balance method</u>" is the method that determines "depreciation" yields successive reductions in the "periodic depreciation" change over the expected "life of the asset".
Option: D
<u>Explanation</u>:
"Double declining balance method" is a form of "an accelerated depreciation method" in which "the asset value" is "depreciated" at "twice the rate" it is performed in the straight-line steps. Since the depreciation is performed at a faster rate (twice to be precise) of the "straight-line method" it is named as accelerated depreciation. This method of determining depreciation results into successive decrement in the periodic reduction charge over the approximate life of the property.
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