Q 9.11: A distinguishing feature of the declining balance method of calculating depreciation is that a larger amount of depreciation is allocated to the earlier years of the asset's useful life than to the later years of the asset's life. the annual amount of depreciation varies depending on how frequently the asset is used. B the amount of depreciation is spread evenly over the asset's useful life. D a smaller amount of depreciation is allocated to the earlier years of the asset's useful life than to the later years of the asset's useful life