Definicja straight-line depreciation from net book value

An even distribution of the asset book value over the remaining useful life.

The depreciation amounts equal the quotient from current book value and the remaining useful life.

The current book value is distributed over the remaining useful life.

The straight-line distribution of the net book value ensures that the asset is completely written off during the planned useful life, even if there are subsequent acquisitions in later years.

This ensures that the book value of zero or the memo value is reached at the end of the planned useful life.