The best method to provide for depreciation on loose tools used in manufacturing businesses is the:

A. Reducing balance method
B. Straight line method
C. Sum of years digits
D. Revaluation method
E. Equal instalment method

D. Revaluation method

Explanation:
Loose tools are usually revalued at the end of each accounting period to reflect their current worth, rather than using traditional depreciation methods like straight line or reducing balance.