- straight–line depreciation
-
straight–line depreciation see depreciation
Merriam-Webster’s Dictionary of Law. Merriam-Webster. 1996.
straight–line depreciation
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 — 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 — An equal dollar amount of depreciation in each accounting period. The New York Times Financial Glossary … Financial and business terms
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 — See depreciation … Black's law dictionary
straight line depreciation — A deduction in calculating net income subject to tax, computed by dividing the adjusted basis of the property at the beginning of the year, less the estimated salvage value, by the number of years of estimated useful life remaining at the time.… … Ballentine's law dictionary
