问题如下：
Juan Martinez, CFO of VIRMIN, S.A., is selecting the depreciation method to use for a new machine. The machine has an expected useful life of six years. Production is expected to be relatively low initially but to increase over time. The method chosen for tax reporting must be the same as the method used for financial reporting. If Martinez wants to minimize tax payments in the first year of the machine’s life, which of the following depreciation methods is Martinez most likely to use?
选项：
A. Straight-line method.
B. Units-of-production method.
C. Double-declining balance method.
解释：
C is correct.
If Martinez wants to minimize tax payments in the first year of the machine’s life, he should use an accelerated method, such as the double-declining balance method.
虽然做对了，但是还是想问在没有给定具体数据的时候，如果对比？我是假定了一组数据。还是这三种方法本身就有定性的结论但是课上没有提到？