Why might the use of accelerated depreciation rather than straight-line depreciation produce earnings of higher quality?

(a) Accelerated depreciation more accurately reflects financial reality because higher depreciation expense would be taken in the early years of its productive period.

(b) During inflationary periods, rising prices increase replacement costs of most assets, resulting in an understatement of depreciation based on historical cost.

(c) Both

(a) and (b).

(d) None of the above.