Many companies that use the declining-balance method of depreciation switch to the straight-line method at some point in the life of a depreciable asset. When does that switch normally occur?

A). In the last quarter of the life of the asset.
B). Midpoint in the life of the asset.
C). Never since one method must be applied consistently throughout the life of an asset.
D). When the depreciation cost under the accelerated method exceeds the depreciation cost under the straight-line method.