Betekenis van:
straight-line method

straight-line method
Zelfstandig naamwoord
    • (accounting) a method of calculating depreciation by taking an equal amount of the asset's cost as an expense for each year of the asset's useful life

    Synoniemen

    Hyperoniemen


    Voorbeeldzinnen

    1. These methods include the straight-line method, the diminishing balance method and the unit of production method.
    2. Unrealised losses taken to the profit and loss account at the year-end shall be amortised in subsequent years according to the straight-line method.
    3. Fixed assets shall be depreciated, in accordance with their expected operating life, using the straight-line method applied to the historic costs of the assets being depreciated.
    4. The Commission uses a straight-line allocation and does not increase the total amount of benefit by using the ‘time value of money’ method; it merely adds interest to each annual allocated portion.
    5. Scale factor is generally evaluated as the slope of the straight line that can be fitted by the method of least squares to input-output data obtained by varying the input cyclically over the input range.
    6. Scale factor is generally evaluated as the slope of the straight line that can be fitted by the method of least squares to input-output data obtained by varying the input cyclically over the input range.
    7. Where the costs include depreciation of capital investments with a life of more than one year and a price of more than EUR 500, these depreciation costs shall be considered eligible provided they relate exclusively to the national programme and the eligibility period of the concerned programme phase provided that: For investment in construction and infrastructure these costs are depreciated over 10 years using the straight line method, and for other equipment including informatics equipment 5 years straight line method.
    8. Premiums or discounts arising on issued and purchased securities shall be calculated and presented as part of interest income and shall be amortised over the remaining life of the securities, either according to the straight-line method or the internal rate of return (IRR) method.
    9. All exhaust emissions results shall be plotted as a function of the running distance on the system rounded to the nearest kilometre and the best fit straight line fitted by the method of least squares shall be drawn through all these data points.
    10. However, if, in the case of a fair value hedge of the interest rate exposure of a portfolio of financial assets or financial liabilities (and only in such a hedge), amortising using a recalculated effective interest rate is not practicable, the adjustment shall be amortised using a straight-line method.
    11. "Scale factor" (gyro or accelerometer) (7) means the ratio of change in output to a change in the input intended to be measured. Scale factor is generally evaluated as the slope of the straight line that can be fitted by the method of least squares to input-output data obtained by varying the input cyclically over the input range.
    12. Scale factor is generally evaluated as the slope of the straight line that can be fitted by the method of least squares to input-output data obtained by varying the input cyclically over the input range. "Settling time" (3) means the time required for the output to come within one-half bit of the final value when switching between any two levels of the converter.
    13. Scale factor is generally evaluated as the slope of the straight line that can be fitted by the method of least squares to input-output data obtained by varying the input cyclically over the input range. "Settling time" (3) means the time required for the output to come within one-half bit of the final value when switching between any two levels of the converter. "SHPL" is equivalent to "super high power laser".
    14. Scale factor is generally evaluated as the slope of the straight line that can be fitted by the method of least squares to input-output data obtained by varying the input cyclically over the input range. "Settling time" (3) means the time required for the output to come within one-half bit of the final value when switching between any two levels of the converter.
    15. The Commission recalls that, normally, having determined that the benefit is equivalent to the full amount of the financial contribution (in this case, a loan or loan guarantee), the Commission treats it as a ‘non-recurring’ subsidy and allocates it over a period of time corresponding to the normal depreciation of fixed assets in the industry concerned. The Commission uses a straight-line allocation and does not increase the total amount of benefit by using the ‘time value of money’ method; it merely adds interest to each annual allocated portion.