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Straight-line depreciation spreads an asset's cost evenly over its useful life. It is the simplest and most common depreciation method: equal deductions each year until the asset reaches its salvage value.

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1. 1Annual depreciation = (Cost − Salvage value) / Useful life (years)
2. 2Book value at year n = Cost − (Annual depreciation × n)
3. 3Depreciation stops when book value reaches salvage value
4. 4Used for accounting (GAAP) and taxes (depending on jurisdiction)

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