- straight-line amortization method
- Fin. méthode d'amortissement linéaire
English-French dictionary of law, politics, economics & finance. Jean-Daniel Katz. 2010.
straight-line amortization method
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straight-line — ˈ ̷ ̷| ̷ ̷ adjective 1. : being a mechanical linkage or equivalent device designed to produce or copy motion in a straight or approximately straight line 2. a. : having the principal parts arranged in a straight line a straight line compressor… … Useful english dictionary
Straight Line Basis — A method of computing amortization (depreciation) by dividing the difference between an asset s cost and its expected salvage value by the number of years it is expected to be used. Also known as straight line depreciation or straight line… … Investment dictionary
Straight-line basis — A cost or revenue *allocation method that provides for equal amounts in each period of time. The rationale for using a straight line basis is that the economic activity of the underlying assets or circumstances occurs at a constant level over… … Auditor's dictionary
amortization — I noun clearance, defrayal, defrayment, disbursement, discharge, extinction of a debt, extinguishment of claim, liquidation of a debt, payment, remittance, satisfaction associated concepts: amortization contract, amortization of a mortgage,… … Law dictionary
amortization — A cost *allocation method used to record the reduction in value of an asset over time. The classic case of amortization is the matching of the cost of an item of *property, plant, and equipment to its *useful life. Assets generally lose value as… … Auditor's dictionary
Capitalized Lease Method — An accounting approach that identifies a company s lease obligation as an asset on its balance sheet. This is done because although the company has not taken ownership of the asset, the transaction is still considered to be a beneficial economic… … Investment dictionary
Depreciation — Not to be confused with Deprecation. Depreciation refers to two very different but related concepts: the decrease in value of assets (fair value depreciation), and the allocation of the cost of assets to periods in which the assets are used… … Wikipedia
straddle — A cost or revenue *allocation method that provides for equal amounts in each period of time. The rationale for using a straight line basis is that the economic activity of the underlying assets or circumstances occurs at a constant level over… … Auditor's dictionary
To extend over both sides of a physical divide or a point of time. Accounting *cutoff is complicated by transactions that straddle two or more *financial reporting periods. — A cost or revenue *allocation method that provides for equal amounts in each period of time. The rationale for using a straight line basis is that the economic activity of the underlying assets or circumstances occurs at a constant level over… … Auditor's dictionary
depreciation — /dapriyshiyeyshsn/ In accounting, spreading out the cost of a capital asset over its estimated useful life. Depreciation expense reduces the taxable income of an entity but does not reduce the cash. A decline in value of property caused by wear… … Black's law dictionary
depreciation — /dapriyshiyeyshsn/ In accounting, spreading out the cost of a capital asset over its estimated useful life. Depreciation expense reduces the taxable income of an entity but does not reduce the cash. A decline in value of property caused by wear… … Black's law dictionary
