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Glossary of the 1993 SNA - Definition of Term

TermStraight-line depreciation
DefinitionStraight-line depreciation is a depreciation profile based on a constant annual amount of capital consumption over the life of the asset.
Paragraphs6.193.
 
It is acknowledged that this glossary uses descriptions of the OECD glossary of statistical terms, the Glossary of the System of National Accounts 1993 and the UN classifications registry.
 
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