Final answer:
The straight-line depreciation method will show the highest net income in the last year of an asset's depreciation because it allocates the asset's cost evenly over its life, unlike accelerated methods like double declining balance or sum-of-the-years-digits, which have higher expenses earlier on.
Step-by-step explanation:
When comparing different depreciation methods in the context of net income, it's essential to understand how each method allocates the cost of an asset over its useful life. Assuming this is the last year an asset is being depreciated, the method that would show the highest net income would be straight-line depreciation. This method spreads the cost evenly over the asset's useful life, resulting in a consistent annual depreciation expense. Conversely, methods like double declining balance depreciation and sum-of-the-years-digits depreciation front-load the depreciation expense, leading to a higher expense in earlier years and a lower one in the final year. The units of production depreciation method varies based on usage, and without specific usage data for the last year, its impact on net income cannot be determined.