Which of the following statements is FALSE?

Accelerated depreciation methods accomplish the objective of writing an asset off over a shorter period of time than its useful life.

Under the declining$-$balance depreciation method, salvage value is considered only in computing the amount of depreciation for the final year$($s$)$ of an asset's service life.

If one of the estimates used in computing depreciation is subsequently found to require adjustments, no change in prior years' financial statements is required.

The straight$-$line method considers depreciation a function of time rather than a function of usage.