метод равномерного начисления износа(a method of calculating periodic depreciation that involves subtraction of the scrap value from the cost of a depreciable asset and division of the resultant figure by the anticipated number of periods of useful life of the asset – compare compound-interest method. WTNI Alexander Demidov)
метод равномерного списания стоимости(A method of calculating the amount by which a fixed asset is to be depreciated in an accounting period, in which the depreciation to be charged against income is based on the original cost or valuation, less the asset's estimated net residual value, divided by its estimated life in years. This has the effect of a constant annual depreciation charge against profits year by year. In some circumstances the net residual value is ignored. OB&M Alexander Demidov)
