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Accounting > Straight-Line Depreciation

The following information is about Straight-Line Depreciation.

Straight-Line Depreciation Defined

ACCOUNTING method that reflects an equal amount of wear and tear during each period of an ASSET'S useful life. For instance, the annual STRAIGHT-LINE DEPRECIATION of a $2,500 asset expected to last five years is $500. (See ACCELERATED DEPRECIATION.)

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