Home    A   B   C   D   E   F   G   H   I   J   K   L   M   N   O   P   Q   R   S   T   U   V   W   X   Y   Z

Straight Line Method

One of a variety of impairment models used in impairment accounting to establish depreciation analysis. 

For the depreciating asset, the periodic charge for depreciation is computed by dividing the depreciable amount of a asset by the estimated number of years of its useful life.  The depreciation amount is therefore the same for each successive year. 


See also:
Compare with: