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| Subject | English | Spanish |
| fin. | straight-line method | método de la lìnea recta (o de cuotas constantes) |
| comp., MS | straight-line service life depreciation method | método directo de amortización del tiempo de vida (A method of depreciation that calculates the depreciation of a fixed asset as a fixed amount in each depreciation period) |
| comp., MS | straight-line service life remaining depreciation method | método de amortización directo del tiempo de vida restante (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) |