If a company has been operating for many years, it is sometimes true that it would report higher income in a year if it used the double declining balance depreciation method than if it used the straight-line method.

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The double declining balance method front-loads depreciation expenses in the earlier years of an asset's useful life, which can result in a higher amount of depreciation being taken in the first years of an asset's life. This can lead to lower taxable income and higher reported profits. The straight-line method, on the other hand, spreads depreciation expenses equally over the useful life of the asset, resulting in lower depreciation expenses and potentially higher taxable income. However, this may not always be the case and depends on various factors such as the asset's useful life, salvage value, and tax laws.

If a Company Has Been Operating for Many Years, It