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straight-line basis

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  • 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

  • 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 — ˌstraight ˈline adjective ACCOUNTING the straight line method of calculating depreciation (= fall in value) on an asset involves dividing the original cost of the asset, less its value as scrap, by the number of years it is expected to be used.… …   Financial and business terms

  • 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 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

  • Line-of-sight propagation — refers to electro magnetic radiation including light emissions traveling in a straight line. The rays or waves are diffracted, refracted, reflected, or absorbed by atmosphere and obstructions with material and generally cannot travel over the… …   Wikipedia

  • line — line1 linable, lineable, adj. lineless, adj. linelike, adj. /luyn/, n., v., lined, lining. n. 1. a mark or stroke long in proportion to its breadth, made with a pen, pencil, tool, etc., on a surface: a line down the middle of the page. 2. Math. a …   Universalium

  • Line source — A line source is a source of air, noise, water contamination or electromagnetic radiation that emanates from a linear (one dimensional) geometry. The most prominent linear sources are roadway air pollution, aircraft air emissions, roadway noise,… …   Wikipedia

  • Sullivan Line — The Sullivan Line is the border between Missouri and Iowa.The line was initially created to establish the limits of Native American territory (they would not be permitted south of it); disputes over the boundary were to erupt into the Honey War;… …   Wikipedia

  • Ford Straight-6 engine — Straight 6 Manufacturer Ford Motor Company Production 1941 1996 (US) 1960 present (AUS) 1961 1991 (ARG) …   Wikipedia

  • East Coast Main Line — ECML redirects here. For the European Conference on Machine Learning, see ECML PKDD. East Coast Main Line An InterCity 225 on the East Coast Main Line Overview Type …   Wikipedia

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