| Subject | English | Polish |
| account. | straight-line method | metoda liniowa |
| comp., MS | straight-line service life depreciation method | metoda amortyzacji liniowej (A method of depreciation that calculates the depreciation of a fixed asset as a fixed amount in each depreciation period) |
| comp., MS | straight-line service life remaining depreciation method | metoda amortyzacji liniowej dla pozostałego okresu użytkowania (A method of depreciation that calculates the depreciation of a fixed asset as a fixed amount in each depreciation period. There will be a difference in the depreciation amount calculated between straight-line service life remaining and straight-line service life when there is an adjustment posted to the asset) |