2. A depreciation method in which an item of property, plant and equipment's depreciation expense for a period is determined by applying a constant depreciation rate to the asset's beginning-of-period carrying amount is called: 2. A depreciation method in which an item of property, plant and equipment's depreciation expense for a period is determined by applying a constant depreciation rate to the asset's beginning-of-period carrying amount is called: a. Straight-line depreciation. b. Declining-balance depreciation. C. Carrying amount depreciation. d. Units-of-production depreciation