Final answer:
In financial statements, the straight-line, decreasing charge, and units-of-production methods need to be disclosed as they are common depreciation methods, whereas the percentage depletion method, being unrelated to depreciation of tangible long-term assets, is not generally required. Option D is correct.
Step-by-step explanation:
The question pertains to the disclosure requirements for depreciation methods in the financial statements. In accounting, when a company purchases a fixed asset, it must allocate the cost of that asset over its useful life using a process called depreciation.
Companies can use various methods of depreciation such as the straight-line method, decreasing charge method (which includes declining balance method), and the units-of-production method. These methods distribute the cost differently over the useful life of an asset.
However, the percentage depletion method is not typically a depreciation method but rather a method for allocation of natural resource costs. Therefore, this method would not generally be required to be disclosed in the context of depreciation of fixed assets in the financial statements.
The percentage depletion method is more relevant in the context of the mining, oil and gas industries for natural resources and differs from the methods used for depreciation of tangible, long-term assets.