NAC706.40193. “Straight-line method” defined.

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“Straight-line method” means the plan for depreciation accounting under which the service value of property is charged to depreciation expenses and credited to depreciation reserves through equal periodic charges as nearly as may be during its service life.

(Added to NAC by Transportation Serv. Auth. by R040-02, eff. 9-20-2002)

                    
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