Which of the following statements is false?

A$.$ The double declining method of depreciation is an accelerated method of depreciating an asset.

B$.$ The double declining method of depreciation results in the highest depreciable base.

C$.$ The straight $-$line depreciation method will result in a higher book value at the end of year one than

if the double declining depreciation method is used.

D$.$ The units of production method takes an assets salvage value into account in determining yearly

depreciation.

E$.$ None of the above statements are false.