New York Codes, Rules and Regulations
Title 10 - DEPARTMENT OF HEALTH
Chapter V - Medical Facilities
Subchapter A - Medical Facilities-minimum Standards
Article 9 - Residential Health Care Facility Uniform Reporting
Part 451 - Definitions
Section 451.250 - Straight-line method
Current through Register Vol. 46, No. 39, September 25, 2024
The assignment of equal segments of the service cost of any item to the benefits to be yielded by the item; a procedure followed in depreciation computations and in the spread of prepaid expenses and bond discount. In practice, a period charge for depreciation is usually substituted for a more exact measurement of benefits yielded because of:
(a) its relative simplicity;
(b) the presence of only minor differences between the two methods;
(c) the impossibility of estimating with any degree of realism the total prospective output of services, as in the case of many types of machinery; or
(d) the absence of any readily determinable unit of service, as in the case of buildings. See amortization; apportionment; deferred charge.
