___________ writes off the depreciable value of an asset at a uniform rate throughout its usable life.

Straight-line depreciation is the method that writes off the depreciable value of an asset at a uniform rate throughout its usable life. This means that the same amount of depreciation expense is allocated to each accounting period, providing a consistent expense that matches the asset's usage or contribution to revenue over time.

The straight-line method is widely used due to its simplicity and ease of calculation. It involves taking the cost of the asset, subtracting its salvage value (the estimated residual value at the end of its useful life), and dividing the result by the asset's useful life in years. This results in a fixed annual depreciation expense, which allows businesses to predict their financial statements and manage cash flow effectively.

In contrast, other methods such as accelerated depreciation allocate larger depreciation expenses in the earlier years of an asset's life and smaller amounts in later years. This reflects a different approach to matching expenses with revenues based on usage patterns, making them unsuitable for scenarios requiring a uniform expense approach.