true or false?

3. Depreciation is the process of allocating the cost of a plant asset to expense in the accounting periods benefiting from its use. 4. Depreciation should be recorded on the date an asset is purchased. 5. The book value of an asset when using double-declining-balance depreciation is always greater than the book value from using straight-line depreciation, except at the beginning and the end of the asset's useful life when it is the same