- Machinery.
- noting a machine or mechanism the working parts of which act or are arranged in a straight line.
- noting a mechanism for causing one part to move along a straight line.
- denoting uniform allocation, as in calculating the total depreciation over the life of a depreciable asset, dividing that into equal parts, and depreciating each segment at regular intervals.
- (of a machine) having components that are arranged in a row or that move in a straight line when in operation
- of or relating to a method of depreciation whereby equal charges are made against gross profit for each year of an asset's expected life
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