单选题 Which of the following is not the result of using an straight line depreciation method instead of accelerated depreciation method in the early years of asset's life?

A、

A. lower depreciation expense.
B、

B. higher assets.
C、

C. lower net income.

【正确答案】 C

【答案解析】These relationships are reversed in the latter years of the asset' s life if the firm' s capital expenditures decline.