straight-line depreciation method

straight-line depreciation method　直线折旧法　

Method of computing depreciation in which the depreciable cost（historical or purchase price）of a tangible capital asset is reduced by an equal amount in each accounting period（usually a year）over the asset’s estimated useful life.Straight line depreciation is computed as a fixed expense by dividing the asset’s depreciable cost by the number of years the asset is estimated to remain in service.Suitable where the usage of an asset remains generally uniform despite the asset’s age，it is the simplest and most common method of computing depreciation.For easy comcomputation，the depreciation rate may be converted to a percentage of the depreciable cost.