Final answer:
The best-suited method for depreciating items such as copy machines and vehicles is the double-declining balance method, an accelerated depreciation technique that emphasizes higher depreciation expenses early in the asset's life.
Step-by-step explanation:
The best-suited method for depreciating items such as copy machines and vehicles would be the C. double-declining balance method. This method is an accelerated depreciation technique that writes off more depreciation expenses in the initial years of an asset's life and less in the later years. The intent behind using this method is to match a higher expense to periods when the asset is most productive or has the highest revenue-generating potential.
For example, let's imagine we have a vehicle that is purchased for $20,000 with an expected salvage value of $5,000 after 5 years. Using the double-declining balance method at a rate of 40% (which is double the straight-line rate of 20% for assets with a 5-year life), the first year's depreciation expense would be $8,000 ($20,000 x 40%). The book value at the start of the second year would then be $12,000, leading to a second-year depreciation expense of $4,800 ($12,000 x 40%), and so on.
It's a more aggressive depreciation method compared to options A, B, and D which include the expense method not typically used in depreciation, units-of-production method which is based on actual usage of the asset, and the straight-line method which spreads the depreciation evenly over the asset's useful life.