Managers may have differing opinions about which allocation method (straight-line, accelerated, or units of production) best matches expenses with revenues. As a result, one company may use straight-line depreciation while another company in similar circumstances within the same industry uses double-declining balance. Since the allocation method a company uses affects the amount of expense it recognizes, analysts reviewing financial statements must consider the accounting procedures companies use in preparing the statements. Please discuss why it would be important for the analysts to know what method each company uses while doing these comparisons.