Double-declining-balance.

b. Prepare a written report describing the conditions in which each of these four methods would be most appropriate.

3. The notes to the financial statements of Anthony Industries, Inc., in "A Broader Perspective" on page 380 , stated that substantially all fixed assets are depreciated using the straight-line method. Explain why the straight-line method of depreciation may be appropriate for this company.

4. Discuss the meaning of rate of return on operating assets, its elements, and what it means to investors and management.
Calculate the rate of return on operating assets for the four companies in the annual report booklet for the two most recent years. Assume all assets are operating assets. Comment on the results.