We have already looked at the straight line method, which is clearly systematic.
我们已经分析过，直线折旧法是明确系统化的折旧法方法。
A depreciation method which allows faster write-offs than the straight line method.
加速折旧法比直线折旧法加大了折旧费的计提，因而减小了报告净收益。
Patent and other intangible assets are initially recorded at actual cost, and amortised using the straight-line method less than 10 years generally.
专利权及其他无形资产按实际支付的价款入账，一般采用直线法按小于10年平均摊销。
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