Answer: The correct answer is : There are several methods to calculate depreciation, such as: straight line, activity or units produced, sum of annual digits and double share on the decreasing value.
Explanation: The most commonly used methods are, the linear method, where the original cost of an asset is divided by its estimated useful life to find the amount to be amortized each year and also the accelerated depreciation method is used in which more depreciation is provided the first years of useful life of the asset and for the remaining years a lower depreciation is assigned. This method in turn can be: doubly decreasing balance (200%), 150% decreasing balance, 125% decreasing balance and digits of the sum of the years.