Final answer:
The claim that tax amortization always uses the straight-line method is false. Businesses can use other methods such as the accelerated depreciation method, which includes declining balance or sum-of-the-years'-digits approaches.
Step-by-step explanation:
The statement that the method for tax amortization is always the straight-line method is false. While the straight-line method is a common and simple approach, it is not the only method used for tax amortization purposes.
Businesses can also use the accelerated depreciation method, which includes methods like declining balance or sum-of-the-years'-digits when calculating tax amortization. These alternative methods tend to allocate higher depreciation expenses in the earlier years of an asset's life.