Over the entire life of the asset, however, both the straight-line method and accelerated methods recognize the same total amount of depreciation. 然而,在资产的整个使用年限内,直线折旧法和加速折旧法确认的折旧总额是相同的。
The straight-line method allocates an equal portion of depreciation expense to each period of the asset's useful life. 直线折旧法在资产使用年限内将等额折旧费用分配到每一年度。
Straight-line method. The simplest and most widely used method of computing depreciation is the straight-line method. 直线折旧法。最简单且最广泛使用的计算折旧的方法是直线法。