Straight-line Method of Depreciation
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Description
The widely used approach of recognizing an equal amount of depreciation expense in each period of a depreciable asset's useful life.
Concept Prerequisite
Wikipedia Reference
http://en.wikipedia.org/wiki/Depreciation#Straight-line depreciation
Learning Material
Covered in Topic(s)
| The Accounting Cycle: Accruals & Deferrals |