| Subject | German | English |
| econ. | lineare Abschreibung mit Korrektur für tatsächlichen Verschleiß | straight-line depreciation adjusted for usage |
| comp., MS | lineare Abschreibung nach Nutzungsdauer | straight-line service life depreciation method (A method of depreciation that calculates the depreciation of a fixed asset as a fixed amount in each depreciation period) |
| comp., MS | lineare Abschreibung nach Restnutzungsdauer | straight-line service life remaining depreciation method (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) |