4) Double-declining-balance depreciation: A) is an accelerated depreciation method. B) ignores the residual value in computing depreciation, except during the last year. C) is based on the book value of the plant asset. D) is all of the above.

5) All of the following are needed to measure depreciation, EXCEPT for: A) cost. B) market value. C) estimated useful life. D) estimated residual value.

6) A depreciation method in which an equal amount of depreciation expense is assigned to each year of the asset's use is the: A) units-of-production method. B) straight-line method. C) accelerated depreciation method. D) estimated residual value method.