How does the double-declining balance method of depreciation differ from The double-declining balance method results in equal depreciation expens aight-line method results in increasing depreciation expense each year. The double-declining balance method is used for land and buildings, whi d for machinery and equipment. he double-declining balance method is a more accelerated method, re mse in the early years, while the straight-line method provides equal s useful life. erlining balance method is used for financial reporting