Any depreciation method resulting in greater amounts of depreciation expense in the early years of a plan asset's life and lesser amounts in later years is: (choose best answer) a. Straight-line depreciation 1. Double declining balance depreciation c. Accelerated depreciation d. Units of production depreciation The carrying amount for an item in the accounting records, which, when applied to a plan asset, is the cost of the asset minus its accumulated depreciation, is the: (choose best answer) a. Book Value b. Asset Value c. Salvage Value d. Current Value e.) Accumulated Value 2