Tue, 05 May 2026 14:14:03 +0000

Straight line depreciation is the most commonly used and straightforward depreciation method for allocating the cost of a capital asset. It is calculated by simply dividing the cost of an. Learn how to calculate asset depreciation and amortization using the straight-line basis method. Discover its advantages, drawbacks, and practical examples in this guide. Learn the straight-line depreciation formula, see step-by-step calculation examples, and understand when to use this method. Covers IRS recovery periods, journal entries, depreciation. Straight Line Depreciation Method is one of the most popular methods of depreciation where the asset uniformly depreciates over its useful life, and the asset's cost is evenly spread over its useful.