The depreciation method in which a plant asset's depreciation expense for a period is determined by applying a constant depreciation rate to the asset's beginning-of-period book value is called:
A. Book value depreciation.
B. Modified accelerated cost recovery system (MACRS) depreciation.
C. Units-of-production depreciation.
D. Straight-line depreciation.
E. Declining-balance depreciation.
Answer: E
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