D is corrent because the double-declining balance method ignores the salvage value when determining the base used for the depreciation calculation.
A is incorrect because the sum-of-the-years’ digits method makes an adjustment to the depreciation base for salvage value.
B is incorrect because the productive-output method makes an adjustment to the depreciation base for salvage value.
C is incorrect because the straight-line method makes an adjustment to the depreciation base for salvage value.
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