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| English | Russian |
| straight-line service life depreciation method | метод линейной амортизации (A method of depreciation that calculates the depreciation of a fixed asset as a fixed amount in each depreciation period) |
| straight-line service life remaining depreciation method | метод линейной амортизации с уменьшаемым остатком (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) |