Explanation:
The cost of an asset can be allocated over its useful economic life through various depreciation methods. The question asks which method does not evenly distribute the cost of the asset over its useful economic life.
Straight Line Method:
- The straight-line method is a depreciation method where the cost of the asset is spread equally over its useful economic life.
- Therefore, this method does not fit the criteria mentioned in the question.
Written Down Value Method:
- The written down value method, also known as the reducing balance method or declining balance method, allocates a higher depreciation expense in the early years of an asset's life.
- The cost of the asset is not spread over in equal proportion during its useful economic life with this method.
- This method fits the criteria mentioned in the question.
Units-of-Production Method:
- The units-of-production method allocates the cost of the asset based on the actual usage or production of the asset.
- It does not spread the cost of the asset equally over its useful economic life.
- This method also fits the criteria mentioned in the question.
All of the above:
- This option is incorrect as the straight-line method does spread the cost of the asset equally over its useful economic life.
Therefore, the correct answer is B, C. The written down value method and the units-of-production method do not evenly distribute the cost of the asset over its useful economic life.

Straight line method:
The straight-line method is a depreciation method in which the cost of an asset is spread equally over its useful economic life. This means that the cost is allocated in equal amounts over each period of the asset's useful life. For example, if an asset has a useful life of 5 years and a cost of $10,000, under the straight-line method, the depreciation expense would be $2,000 per year ($10,000 divided by 5 years).

Written down value method:
The written down value method, also known as the reducing balance method, is a depreciation method in which the cost of an asset is spread over its useful economic life, but in a non-equal proportion. Under this method, depreciation is charged at a fixed percentage of the asset's written down value each year. The written down value is the cost of the asset minus the accumulated depreciation. In the early years of an asset's life, the depreciation expense is higher, and it decreases over time. This method is commonly used for assets that have a higher rate of obsolescence or wear and tear in the initial years of their life.

Units-of-production method:
The units-of-production method is a depreciation method that allocates the cost of an asset based on the number of units it produces or the hours it is expected to be used. This method is suitable for assets that have a variable usage pattern or where the asset's useful life is based on its output. The depreciation expense is calculated by dividing the cost of the asset by the estimated total units of production or hours of usage over its useful life. This method ensures that the cost of the asset is spread over its useful life in proportion to its actual usage.

Explanation:
The cost of the asset is not spread over in equal proportion during its useful economic life in the written down value method and the units-of-production method. In the written down value method, the depreciation expense is higher in the early years and decreases over time, whereas in the units-of-production method, the depreciation expense is based on the actual usage of the asset. These methods allow for a more accurate reflection of the asset's value and usage pattern over time.