# Straight-line

> Straight-line — Allocating an amount evenly across the periods it covers — cost less salvage value divided by useful life for depreciation; equal monthly amounts for a prepaid or a ratable subscription. One systematic and rational method among several.

Source: https://lopifi.com/glossary/straight-line
Part of: Lopifi — US GAAP books on autopilot, checked by a CPA (https://lopifi.com)

---

**What is straight-line?** In accounting, straight-line means allocating an amount evenly across the periods it covers — cost less salvage value divided by useful life for depreciation; equal monthly amounts for a prepaid or a ratable subscription. One systematic and rational method among several.

## Words this system refuses for it

- linear
- even split

- **Category:** Fixed assets & leases
- **Specified in:** [Lexicon](https://lopifi.com/md/docs/domain/11-lexicon)
- **Rendered by:** [schedule-preview](https://lopifi.com/md/components/schedule-preview)
- **Related:** salvage-value, depreciation, useful-life