Why is it said that "the asset-liability ratio of enterprises using the accelerated depreciation method is lower than that of enterprises using the straight-line depreciation method"?

Assets = Equity Liabilities

Using the accelerated depreciation method increases costs, thereby reducing profits (it is the equity part after carryover). When equity decreases, liabilities increase accordingly, and assets The debt ratio has become higher. Therefore, it is wrong to say that the debt ratio of companies that use the accelerated depreciation method is lower than that of companies that use the straight-line method. Your feeling is correct. Believe in yourself.