Vir - besedilo: 32002O0010 Guideline of the European Central Bank of 5 December 2002 on the legal framework for accounting and financial reporting in the European System of Central Banks, Article 11(2)
Vir - besedilo: 32002O0010 Smernica Evropske Centralne Banke z dne 5. decembra 2002 o pravnem okviru za računovodstvo in finančno poročanje v Evropskem sistemu centralnih bank, člen 11(2)
Vir - besedilo: www.banka-koper.si/press/pdf/financno1999.pdf
Vir - besedilo: 32000R2909 Commission Regulation (EC) No 2909/2000 of 29 December 2000 on the accounting management of the European Communities' non-financial fixed assets, Article 29
Vir - besedilo: 32000R2909 Uredba Komisije (ES) št. 2909/2000 z dne 29. decembra 2000 o računovodskem vodenju nefinančnih stalnih sredstev Evropskih skupnosti, člen 29
Definicija: 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.