The purpose of deprecation is to utilize the matching principle.

Matching the use of

the equipment or asset (expense) to the revenue earned from the use.
There are four types GAAP-allowed methods of deprecation.
a)
b)
c)
d)

Straight-line Method
Units of Production Method
Sum of the Years Digits
Declining Balance Method

I find the Sum of the Years Digits method to be the most confusing. I do not seem
to understand how this method would accurately articulate the true deprecation. I
under the theory of more being deprecation in the first year and less each year
following. I do not understand how this would be the best method to use. I think the
Units of Production Method would actually be the first choice, and the second choice
would be the straight line.
Which method do you think would be the most accurate?