straight-line method of depreciation

The difference between the present value of the double declining method of depreciation and that of the economic depreciation or the straight-line method of depreciation, multiplied by the tax rate, is the tax advantage of the declining balance method.

Straight-line method of depreciation with a 39-year life must be used for the real estate portion of the home office deduction.

The straight-line method of depreciation must be used for both categories of property.

Under both the allocation method and the simplified method, the taxpayer must switch to the straight-line method of depreciation in the first tax year that the straight-line method produces a larger depreciation allowance.

52 Weighted average shares for basic earnings per share 34,442,702 34,796,458 Adjusted weighted average shares for diluted earnings per share 34,799,790 36,265,600 EBITDA $ 21,678 $ 47,546 The cumulative effect of change in accounting reflects the Company's conversion from the straight-line method of depreciation to the units-of-production method on the Company's production machinery and equipment at cotton cellulose and airlaid nonwovens plants.