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straight-line method

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Noun1.straight-line method - (accounting) a method of calculating depreciation by taking an equal amount of the asset's cost as an expense for each year of the asset's useful life
straight-line method of depreciation
accounting - a system that provides quantitative information about finances
wear and tear, depreciation - decrease in value of an asset due to obsolescence or use
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Such property is depreciated using the straight-line method for MACRS and AMT depreciation purposes, and the recovery periods are the same for both.
Depreciation options for avoiding corporate AMT adjustments and ... by Ellentuck, Albert B. / The Tax Adviser
The depreciation for qualified property is calculated for both regular tax and AMI' purposes using the straight-line method rather than the method that otherwise would be used absent this new election.
More tax legislation: 2008 Housing Assistance Tax Act: pluses and ... by Josephs, Stuart R. / California CPA
With this method, simply divide the cost of the item by the useful life years as in the straight-line method.
Understanding Depreciation It May Be More Simple than You Think by sunil kumar / Reference and Education community
 
 
 
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