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Subtract.
Straight-Line Rate
A method of calculating depreciation expense for an asset, spreading its cost evenly over its estimated useful life.
Annual Straight-Line Depreciation
A method of calculating the depreciation of an asset which spreads the cost evenly over its useful life.
Units-Of-Output Method
A depreciation calculation method that spreads the cost of an asset over its useful output or units produced.
Depreciation Expense
The allocated amount of an asset's initial cost over its useful life to account for its decrease in value.
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