Under the declining$-$balance method,

a$.$ the salvage value should never be deducted under the declining$-$balance method.

b$.$ an equal portion of the salvage value should be deducted each year of the asset's life.

c$.$ the salvage value should be deducted in the last year of the asset's useful life.

d$.$ the salvage value should be deducted when calculating the declining$-$balance rate.