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D is corrent because under the composite and group methods, if an individual asset is retired before the average life of the group is reached, the resulting gain or loss is buried in the accumulated depreciation account. The composite and group depreciation are processes of averaging the service lives of a number of assets and taking depreciation on the entire group as if it were an operating unit.
A is incorrect because the composite method is generally used for collection of somewhat dissimilar assets with different lives. The group method usually refers to a collection of similar assets with approximately the same useful lives.
B is incorrect because salvage value is subtracted from the original cost to determine the depreciable cost.
C is incorrect because either accelerated or straight-line methods can be used with the composite method.