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Straight line method

Updated: 9/14/2023
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11y ago

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The straight-line method of depreciation depreciates a capital asset evenly over its useful life until it reaches its salvage value (i.e., the value at which the asset can be sold at the end of its useful life). As an equation:

Annual S/L Depreciation = (Cost - Salvage Value) / Useful Life

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Q: Straight line method
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