Which of the following statements is FALSE?

a. Accelerated depreciation methods accomplish the objective of writing an asset off over a shorter period of time than its useful life.
b. Under the declining-balance depreciation method, salvage value is considered only in computing the amount of depreciation for the final year(s) of an asset's service life.
c. If one of the estimates used in computing depreciation is subsequently found to require adjustments, no change in prior years' financial statements is required.
d. The straight-line method considers depreciation a function of time rather than a function of usage.