Related Words

Straight-Line Depreciation: Allows shareholder to cast all of the shareholder's votes for each candidate for the board of directors.

Depreciation: Reduction of the value of real estate or other property. Vacation properties are not necessarily prone to depreciation, though they are likely to cost much less on the resale market than wha . . . View Full Definition

Straight-Line Depreciation Method: The depreciation method in which the cost of an asset is allocated equally over the periods of an asset's estimated useful life.

Straight-Line Amortization: A method of systematically writing off a bond discount or premium in equal amounts each period until maturity.

External Depreciation: Reduction in a propertys value caused by outside factors (those that are off the property).

Straight-Line Method: A method of depreciation, also called the age-life method, that is computed by dividing the adjusted basis of a property by the number of years of estimated remaining useful life. The cost o . . . View Full Definition

Units-Or-Production Depreciation Method: The depreciation method in which the cost of an asset is allocated to each period on the basis of the productive output or use of the asset during the period.

Sum-Of-The-Years-Digits Depreciation: A method of recording accelerated depreciation. Also called the sum-of-digits method, it allows the depreciation of an asset based on an inverted scale of the total digits of the asset's use . . . View Full Definition

Sum-Of-The-Years-Digits (SYD) Depreciation Method: The accelerated depreciation method in which a constant balance (cost minus salvage value) is multiplied by a declining depreciation rate.

Straight-Line Winds: Any surface wind that is not associated with rotation. An example is the first gust from a thunderstorm, as opposed to tornadic winds.