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mode linéaire

English translation: straight-line method

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GLOSSARY ENTRY (DERIVED FROM QUESTION BELOW)
French term or phrase:mode linéaire
English translation:straight-line method
Entered by: Sarah Walls
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03:58 Jun 17, 2005
French to English translations [PRO]
Bus/Financial - Finance (general) / financial statements
French term or phrase: mode linéaire
In an doc about annual accounts, assets are depreciated "sur le mode linéaire". There is also a table referring to the number of "ans linéaires" for each item. My suspicion is that this is "line method" and "line years", but usual sources, Eurodicautom etc are silent on this. Can anyone confirm this or correct me? Much appreciated.
Sarah Walls
Australia
Local time: 23:39
straight-line method
Explanation:
According to the FASB I've had to consult, the accepted US expression (probably Note 2 of your Notes to the Financial Statements, right?) reads something like: "Depreciation is calculated using the straight-line method", possibly followed by a reference to this being "over the estimated/remaining useful lives of the assets".
Selected response from:

Sisiutl
Mexico
Local time: 08:39
Grading comment
Thank you, Sisiutl, and also to Christopher for the advice about "over x years". Much appreciated
4 KudoZ points were awarded for this answer

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Summary of answers provided
5 +7straight-line method
Sisiutl
4linearNico Staes


Discussion entries: 1





  

Answers


2 mins   confidence: Answerer confidence 4/5Answerer confidence 4/5
linear


Explanation:
meaning in every year the same percentage of the total value of the assets are depreciated.

Nico Staes
Czech Republic
Local time: 15:39
Specializes in field
Native speaker of: Native in DutchDutch, Native in FlemishFlemish
PRO pts in category: 10
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22 mins   confidence: Answerer confidence 5/5 peer agreement (net): +7
straight-line method


Explanation:
According to the FASB I've had to consult, the accepted US expression (probably Note 2 of your Notes to the Financial Statements, right?) reads something like: "Depreciation is calculated using the straight-line method", possibly followed by a reference to this being "over the estimated/remaining useful lives of the assets".

Sisiutl
Mexico
Local time: 08:39
Specializes in field
Native speaker of: Native in SpanishSpanish, Native in EnglishEnglish
PRO pts in category: 4
Grading comment
Thank you, Sisiutl, and also to Christopher for the advice about "over x years". Much appreciated

Peer comments on this answer (and responses from the answerer)
agree  Nico Staes
6 mins

agree  Christopher RH: Yes, straight-line depreciation it is. And I would just say "over x years"
2 hrs

agree  AbdulHameed Al Hadidi
3 hrs

agree  Charlie Bavington: Yep - simple depreciation; yearly depreciation of asset = cost of asset / no. of years you plan to use it. Agree with CRH re: x years.
5 hrs

agree  John Peterson
5 hrs

agree  xxxdf49f
8 hrs

agree  xxxACOZ
17 hrs
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