Definition: Straight-line depreciation

OECD terminology

Straight-line depreciation is a depreciation profile based on a constant annual amount of capital consumption over the life of the asset.
Source:
Organisation for Economic Co-operation and Development (OECD), "Measuring Capital - OECD Manual: Measurement of Capital Stocks, Consumption of Fixed Capital and Capital Services", Annex 1: Glossary of technical terms used in the Manual, Paris, 2001
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