Double declining balance method and sum of years digits are included in

The correct answer is D. accelerated methods.

Double declining balance method and sum of years digits are both accelerated depreciation methods. Accelerated depreciation methods allow for a greater amount of depreciation to be taken in the early years of an asset’s life, which can result in lower tax payments in those years.

Yearly method is a straight-line depreciation method, which means that the same amount of depreciation is taken each year over the life of the asset. Single methods are depreciation methods that are not accelerated, such as the straight-line method. Double methods are not a type of depreciation method.