The three choices available for calculating depreciation are straight line method, Units of production method, and double declining balance method. They allocate different amounts of depreciation but they all total the amount of depreciation. Straight Line Method is when an equal amount of depreciation expense is assigned to each period of asset use. Units of production, according to chapter 7, is a fixed amount of depreciation assigned to each unit of output, service, produced by the assets. It is divided by its useful life. Double declining balance method is an accelerated method that writes off a larger amount of the assets cost near the start of its useful life. It computes annual depreciation by multiplying the assets declining book value by percentage.