问题如下：
The producting ability of equipment in Company TDC is listed as following:
Adopting different depreciation method for the equipment, say the units-of-production method and the straight-line method, which one tends to have lower net income in Year 5?
选项：
A. The units-of-production method.
B. The straight-line method.
C. They have the same net income in year 5.
解释：
A is correct. Adopting the straight-line method, the depreciation expense in year 5 will account for 1/5=20% of the total depreciable cost. Adopting the units-of-production method, the depreciation expense in year 5 will account for 1200/5200=23% of the total depreciable cost. So we can draw the conclusion that the units-of-production method will produce higher depreciation expense, leading to lower net income in year 5.
我知道可以通过每种方法不同计算，可是为什么课上提到三种方法累计折旧都是一样的，虽然每种方法在每一年折旧费用不同。那样的话不就是都一样吗？