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straight-line de·pre·ciˈa·tion N FIN

straight-line depreciation N TAX

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Such a method in calculating depreciation differs from other methods, such as straight-line depreciation in that it is included in the calculation of implicit cost, and thus economic profit.
en.wikipedia.org
In 1985, we depreciated the rental over the remaining 25 years of the 30 years' useful life using the straight-line depreciation method.
www.bankrate.com

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