Choice "D" is correct. Units-of-production depreciation method reflects that an asset's service potential declines with use.
Choice "b" is incorrect. Straight-line depreciation method reflects that an asset's service potential declines with the passage of time.
Choice "c" is incorrect. An accelerated depreciation method would reflect that an asset is subject to rapid obsolescence.
Choice "a" is incorrect. An accelerated depreciation method would reflect that an asset incurs increasing repairs and maintenance with use.
