短語: ph.
直線折舊法；平均年限折舊法；使用年限折舊法

straight line depreciation

The simplest and most commonly used depreciation method, linear depreciation is calculated by taking the purchase or acquisition price of an asset subtracted by the salvage value divided by the total productive years the asset can be reasonably expected to benefit the company.

Linear Depreciation Calculation:
(Purchase Price of Asset - Approximate Salvage Value) ÷ Estimated Useful Life of Asset

詞條貢獻者： Lucy  
 貢獻者按積分從高到低進行排序