Põhivara amortisatsioonikulu saab arvutada lineaarse amortisatsioonimeetodiga. Sellisel juhul on amortisatsioonikulu jaotatud ühtlaselt kogu kasutusaja jooksul.
Straight line depreciation method is inappropriate when an asset’s economic benefits are consumed unevenly over time. Assets that generate higher utility in earlier periods or whose usage varies significantly by period are not well represented by a uniform expense pattern.
