Recently hired as assistant controller for Finite, Inc., you are sitting next to the controller as she responds to questions at the annual stockholders' meeting. The firm's financial statements contain a statement of cash flows prepared using the indirect method. A stockholder raises his hand.

Stockholder: "I notice that depreciation expense is shown as an addition in the calculation of the cash flow from operating activities."

Controller: "That's correct."

Stockholder: "What depreciation method do you use?"

Controller: "We use the straight-line method for all plant assets."

Stockholder: "Well, why don't you switch to an accelerated depreciation method, such as double-declining balance, increase the annual depreciation amount, and thus increase the cash flow from operating activities?"

The controller pauses, turns to you, and replies, "My assistant will answer your question."

Required 

Prepare an answer to the stockholder's question.