Editing Fixed asset (section)

=== Straight-line depreciation ===
Straight-line depreciation is the simplest and most often used method. The straight-line depreciation is calculated by dividing the difference between assets pagal sale cost and its expected salvage value by the number of years for its expected useful life. (The salvage value may be zero, or even negative due to costs required to retire it; however, for depreciation purposes salvage value is not generally calculated at below zero.) The company will then charge the same amount to depreciation each year over that period, until the value shown for the asset has reduced from the original cost to the salvage value.<ref>{{Cite web |title=Straight Line Depreciation |url=https://corporatefinanceinstitute.com/resources/accounting/straight-line-depreciation/ |access-date=2025-04-24 |website=Corporate Finance Institute |language=en-US}}</ref><ref>{{Cite web |title=Straight Line Depreciation Method {{!}} Explanation & Examples |url=https://accounting-simplified.com/financial/fixed-asset/depreciation-methods/straight-line/ |access-date=2025-04-24 |language=en-us}}</ref>

'''Straight-line method:'''

: <math>\mbox{annual depreciation expense} = {\mbox{cost of fixed asset} - \mbox{residual value} \over \mbox{useful life of asset} (years)}</math>