Engineering Economics
In what method of computing depreciation where it assumes that the loss in value is directly proportional to the age of the equipment or asset?

Declining balance method
Sinking fund method
Sum-of-year digit method
Straight line method

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Engineering Economics
Under the depletion allowance method in computing depreciation, the depletion charge is equal to either ______ whichever is smaller.

Fixed percentage of gross income or 50% of the net taxable income
Fixed percentage of gross income or the net taxable income
50% of the fixed percentage of gross income or 50% of the net taxable income
50% of the fixed percentage of gross income or the net taxable income

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