To spark interest in choosing accounting as a major, the Accounting Students Association at South Willow University is sponsoring an accounting contest. Students across campus are invited to create their own time-factor depreciation methods. The straight-line, declining balance, and sum-of-the-years’-digits methods are not allowable entries. Enter the contest by creating your own time-factor depreciation computation scheme. Does your method result in higher or lower depreciation in the first year than does the double-declining-balance method?