Straight line depreciation

An equal dollar amount of depreciation in each accounting period. The New York Times Financial Glossary

Financial and business terms. 2012.

Look at other dictionaries:

  • straight-line depreciation — A method of deducting the cost of a business asset by deductions in equal annual amounts. The period of time is specified by the Internal Revenue Code for different categories of assets, typically from three to 39 years. Category: Business, LLCs… …   Law dictionary

  • straight–line depreciation — see depreciation Merriam Webster’s Dictionary of Law. Merriam Webster. 1996 …   Law dictionary

  • straight line depreciation — A method of calculating the depreciation of an asset that assumes the asset will lose an equal amount of value every year. Practical Law Dictionary. Glossary of UK, US and international legal terms. www.practicallaw.com. 2010 …   Law dictionary

  • straight-line depreciation — noun : periodic reduction in the book value of an asset by a fixed percentage of its original cost based on its estimated life compare depreciation charge * * * straight line depreciation, a method of depreciation in which the original cost of… …   Useful english dictionary

  • straight line depreciation — /streɪt laɪn dɪpriɪʃiˌeɪʃ(ə)n/ noun depreciation calculated by dividing the cost of an asset, less its remaining value, by the number of years it is likely to be used COMMENT: Various methods of depreciating assets are used; under the ‘straight… …   Marketing dictionary in english

  • straight-line depreciation — A method for achieving periodic reductions in the book value of fixed assets in which each periodic reduction is the same amount as every other reduction for the same asset. American Banker Glossary amortizing or apportioning an equal dollar… …   Financial and business terms

  • straight line depreciation — calculate depreciation by multiplying the cost of the asset by the scrap value at a set rate (Accounting) …   English contemporary dictionary

  • straight line depreciation — /ˌstreɪt laɪn dɪˌpriʃi eɪʃ(ə)n/ noun depreciation calculated by dividing the cost of an asset, less its remaining value, by the number of years it is likely to be used …   Dictionary of banking and finance

  • straight-line depreciation — Fin a form of depreciation in which the cost of a fixed asset is spread equally over each year of its anticipated lifetime …   The ultimate business dictionary

  • straight-line depreciation — See depreciation …   Black's law dictionary

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