NAC706.648. “Straight-line method” defined.

Latest version.

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

[Taxicab Auth., Uniform System of Accounts Reg. Definitions § 31, eff. 12-24-70]

                    
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