HOSTING A TOTAL OF 318 FORMULAS WITH CALCULATORS

## Straight-line Method of Depreciation

In straight line depreciation method, depreciation is charged uniformly over the life of an asset. In this method, residual value of the asset is subtracted from its cost to get the depreciable amount. The depreciable amount is then divided by the useful life of the asset in number of periods to get the depreciation expense per period. Due to the simplicity of the straight line method of depreciation, it is the most commonly used depreciation method.

## $\frac{c-v}{n}$

Here,c=cost,v=salvage value,n=life in number of periods.

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