TERMIUM Plus®

The Government of Canada’s terminology and linguistic data bank.

straight-line amortization [1 record]

Filter results by subject field Alphabetical list of terms

Filter results by subject field

Alphabetical list of terms

Record 1 2016-02-11

English

Subject field(s)
  • Financial Accounting
  • Loans
DEF

An equal portion of the amortization expense [that] is allocated to each accounting period during the estimated useful life.

OBS

This method is most commonly applied to intangible assets, since these assets are not usually consumed at an accelerated rate, as can be the case with some tangible assets.

French

Domaine(s)
  • Comptabilité générale
  • Prêts et emprunts
DEF

Partie égale des dépenses d'amortissement allouées à chaque exercice comptable pendant la durée de vie utile estimée.

Spanish

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TERMIUM Plus®, the Government of Canada's terminology and linguistic data bank
A product of the Translation Bureau

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