21. Salvage value is not considered directly in the determination of the deprecation amount with the a. straight-line method. b. declining-balance method. c. sum-of-the-years'-digit method. d. units-of-production method. - 22.The depreciation method in which the depreciable cost of an asset is apportioned equally over its estimated life in terms of months or years is called the a. declining-balance method. b. sum-of-the-years'-digit method. c. units-of-production method. d. straight-line method. 23. Use the following data: Asset cost $120,000 Expected life 3 years Estimated salvage value $15,000 Using the straight-line method, the amount of depreciation each year would be (3 points)