Final answer:
The declining-balance depreciation method assigns greater depreciation expenses to the initial years of an asset's life, resulting in a front-loaded depreciation pattern.
Step-by-step explanation:
The declining-balance depreciation method assigns higher depreciation expense to the early years of asset ownership. This method, also known as the accelerated depreciation method, calculates depreciation based on a constant percentage of the asset's decreasing book value each year, which results in larger depreciation expenses early on and smaller ones towards the end of the asset's useful life. This approach contrasts with methods like straight-line depreciation, which spreads the cost of the asset evenly over its useful life.