Which of the Following Statements Regarding Straight-Line Depreciation Is Correct

Which of the following statements regarding straight-line depreciation is correct?

A) Straight-line depreciation is the most common method of depreciation used in the U.S.for financial reporting,but is not commonly used for taxes.
B) When the straight-line method is used to compute depreciation,an asset's carrying value remains constant over the life of the asset.
C) Straight-line depreciation is an approved method to allocate the cost of an asset to expense and it serves as a measure of the physical decline in the asset.
D) The straight line method of depreciation results in a straight-line increase of depreciation expense over the life of an asset.