| Subject | English | Czech |
| astr. | straight line | přímka |
| comp., MS | straight line depreciation | lineární odpis (A method of depreciation that calculates the depreciation of a fixed asset as a fixed amount in each depreciation period) |
| astr. | straight line portion | přímková část charakteristické křivky |
| astr. | straight line portion | přímočarý úsek charakteristiky |
| construct. | straight-line basis | geodetická základna |
| comp., MS | straight-line service life depreciation method | lineární odpisování (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 | lineární odpisování s vyrovnáním na konci životnosti (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) |