Respuesta :
Which method does not deduct residual value in calculating depreciation expense? The double-declining balance method. In the declining balance method the asset's book value starts carrying the value from the beginning of the accounting period. When a company uses this method, they take the asset's cost minus the accumulated depreciation and use that number as the value. They do not deduct the residual value which is the left over value after it has been fully depreciated.
Depreciation is described in accounting as the systematic decrease of the recognized cost of a fixed asset until the asset's value is zero or inconsequential.
What is the Double declining balance method?
The lowering balance technique, also known as the double-declining balance depreciation (DDB) method, is one of two main methods used by businesses to account for the expense of a long-lived asset.
In contrast to straight-line depreciation, which uses the same amount of depreciation each year over the usable life of an asset, the double declining balance degradation methodology is an accelerated depreciation method that counts as a cost sooner.
Thus, Option D is correct as is Double declining balance method is not given in options.
For more information about is Double declining method refer to the link:
https://brainly.com/question/15712081
