Which method does not deduct residual value in calculating depreciation expense?

The method that does not deduct residual value in calculating depreciation expense is the double-declining balance method. This accelerated depreciation method allows for a larger expense in the earlier years of an asset's life and does not factor in residual value when calculating annual depreciation. As a result, it can lead to a higher expense in the initial years compared to straight-line depreciation, which does consider residual value.