At the end of first year of an asset’s life, the declining –balance depreciation: (A.) Causes an assets to be carried at a higher book value than that computed using the straight –line method. (B). Causes an assets to be carried at a lower book value than that computed using the straight –line method (C.)Causes an assets to be carried at a the same book value than that computed using the straight –line method (D.) Cannot be used if the resulting book value will be significantly different from that which would result from using the straight line method