Final answer:
The statement is true; the residual value does not affect the periodic calculation of depreciation in the units-of-production method after the depreciable base is determined.
Step-by-step explanation:
The statement that the amount of an asset's residual value does not affect the calculation of depreciation in the units-of-production method is True. The units-of-production method of depreciation is based on the asset's usage, activity, or a number of units produced during the year rather than time. This method calculates depreciation by dividing the depreciable base — which is the asset's cost minus its residual value — by the asset’s estimated total production or usage units during its lifespan, multiplying by the number of units produced or utilized in the period.
However, once the depreciable base is calculated by subtracting the residual value from the cost, the residual value does not directly influence the depreciation expense calculated each period in the units-of-production method. Instead, the periodic depreciation is driven by the ratio of actual production or use during the period.