Which method does not deduct residual value in calculating depreciation expense?

A. Straight-line method

B. Units-of-production method

C. Declining-balance method

D. None of these

E. All of these

Which method does not deduct residual value in calculating depreciation expense? The double-declining balance method. In the declining balance method the asset's book value starts carrying the value from the beginning of the accounting period. When a company uses this method, they take the asset's cost minus the accumulated depreciation and use that number as the value. They do not deduct the residual value which is the left over value after it has been fully depreciated.