Mark the following statements as true or false.

$1.$ Depreciable base is defined as the cost of an asset less the salvage value or also the maximum amount of depreciation to be recorded over the life on an asset.

$2.$ When using the Units of Production depreciation method, you must always prorate the number of units the fixed asset used during the first year of operations.

$3.$ Der GAAD a company must use the same method of depreciation on all of its fued assets.