The following footnote excerpted from the 1996 annual report of John H. Harland Company describes the company's accounting policies for property, plant, and equipment: Property, plant, and equipment are carried at cost. Depreciation of buildings is computed primarily by the declining balance method. Depreciation of equipment, furniture and fixtures is calculated by the straight-line or sum-of-the-years'-digits methods. Accelerated methods are used for income tax purposes for all property where it is allowed.

this practice conform with generally accepted accounting principles?

b. Discuss why management might select each of these methods to depreciate plant assets.