QUESTION 9 Which statement is NOT true regarding depreciation methods? Most companies used an accelerated method of depreciation for property, plant and equipment because it more accurately matches expenses to the use of an asset. An accelerated method of depreciation will yield higher expenses early in the life of an asset. A straight-line depreciation method is most common because it provides a stable depreciation expense and is easiest to apply. The Sum of the Years' Digits method will give you a lower ending book value than a straight line method during the first year of an asset's life