How does the double declining balance method differ from the straight-line method in terms of depreciation expense allocation?

• A. It results in lower depreciation expenses in the early years and higher expenses later.
• B. It spreads depreciation evenly over the asset's useful life without variation by year.
• C. It front-loads depreciation expenses, resulting in higher expenses in the early years.
• D. It calculates depreciation based on market value rather than considering the asset's useful life.

Answer: (C)