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Keywords: straight-line amortization
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Journal Articles
Accounting Horizons (2013) 27 (1): 51–74.
Published: 01 March 2013
... assets on a straight-line basis. A number of respondents to the exposure draft argue that the “front-loading” of lease expense resulting from straight-line amortization would not reflect the economics of the lease assets. This study compares straight-line amortization with the most-often cited...