straight–line

straight–line
straight–line adj: marked by equal payments over a given term
using the straight–line method of depreciation

Merriam-Webster’s Dictionary of Law. . 1996.

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  • 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 — [strāt′līn΄] adj. 1. composed of straight lines 2. Finance designating or of a method of allocating costs to given time periods at a fixed rate [straight line depreciation] 3. Mech. a) designating or of a device, mechanism, etc. whose main parts… …   English World dictionary

  • 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 — adjective Date: 1843 1. being a mechanical linkage or equivalent device designed to produce or copy motion in a straight line 2. having the principal parts arranged in a straight line 3. marked by a uniform spread and especially in equal segments …   New Collegiate Dictionary

  • straight-line — /strayt luyn /, adj. 1. Mach. a. noting a machine or mechanism the working parts of which act or are arranged in a straight line. b. noting a mechanism for causing one part to move along a straight line. 2. Accounting. denoting uniform allocation …   Universalium

  • straight line — noun a line traced by a point traveling in a constant direction; a line of zero curvature (Freq. 7) the shortest distance between two points is a straight line • Ant: ↑curve • Hypernyms: ↑line • Hyponyms: ↑ …   Useful english dictionary

  • straight line — tiesė statusas T sritis fizika atitikmenys: angl. right line; straight line vok. Gerade, f; gerade Linie, f rus. прямая, f; прямая линия, f pranc. droite, f; ligne droite, f …   Fizikos terminų žodynas

  • straight-line — /ˈstreɪt laɪn/ (say strayt luyn) adjective Machinery 1. having a linear arrangement of the working parts, as some compressors. 2. (of an apparatus) copying or initiating motion along a straight line …  

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  • straight-line depreciation — A method of deducting the cost of a business asset by deductions in equal annual amounts. The period of time is specified by the Internal Revenue Code for different categories of assets, typically from three to 39 years. Category: Business, LLCs… …   Law dictionary

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