Which depreciation method usually produces the most depreciation expense in the first year? OA Units of production OB. Double-declining balance OC. Straight-line OD. All produce the same amount of depreciation for the first year. Which depreciation method usually produces the most depreciation expense in the first year? OA Units of production OB. Double-declining balance OC. Straight-line OD. All produce the same amount of depreciation for the first year.