A is corrent because both productive-output depreciation and depletion are based on consumption, not passage of time.
B is incorrect because sum-of-the-years’ digits depreciation is based on the passage of time, while depletion is based on consumption.
C is incorrect because double-declining balance depreciation is based on the passage of time, while depletion is based on consumption.
D is incorrect because straight-line depreciation is based on the passage of time, while depletion is based on consumption.
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