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In the straight line approach the depreciation charge remains fixed over the life of the asset, except where revaluations occur or useful lives are reassessed.
Where the pattern of economic consumption does not materially differ from straight line, or where the pattern cannot be reasonably determined and demonstrated, straight-line depreciation is considered a reasonable approximation.
IIMM
Straight-line depreciation is a depreciation method that results in a constant reduction of an assets written down value over the useful life of the asset, providing its residual value does not change.
LGAM
