Why would a business select an accelerated method of Q depreciation for reporting purposes?

a. Accelerated depreciation results in a constant amount of depreciation.

b. Accelerated depreciation generates a greater amount of depreciation over the life of the asset than does straight-line depreciation.

c. Accelerated depreciation is easier to calculate because residual value is ignored.

d. Accelerated depreciation generates higher depreciation expense immediately, and therefore lower net income in the early years of the asset's life.