The book value of an asset when using double-declining-balance depreciation is always greater than the book value from using straight-line depreciation, except at the beginning and the end of the asset's useful life, when it is the same.

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The book value of an asset when using double-declining-balance depreciation is usually less than the book value from using straight-line depreciation. The difference can be more pronounced at the beginning of the asset's useful life, with the gap decreasing as the asset gets closer to the end of its useful life.

The Book Value of an Asset When Using Double-Declining-Balance Depreciation