Straight Line
 |
 Chicago Pneumatic CP7268 Straight Line Board Air Sander $116.92 Time Remaining: 17d 3h 7m Buy It Now for only: $116.92 |
 Hutchins Hustler 2000 Straight Line Air Sander $137.50 (9 Bids) Time Remaining: 14h 41m |
 Pneumatic Chisel Lenco AC5007 Straight Line 1 4 coupling wt one chisel NEW $39.49 Time Remaining: 4d 16h 50m Buy It Now for only: $39.49 |
 40 Grit Straight Line Sandpaper Std Back 8038 111 $14.95 Time Remaining: 13d 12h 51m Buy It Now for only: $14.95 |
 Hutchins Hustler Straight Line Board Sander HTN 2000 $299.00 Time Remaining: 6d 7h 4m Buy It Now for only: $299.00 |
 TP TOOLS Rigid Body Straight Line Board Sander $16.00 Time Remaining: 23d 9h 27m Buy It Now for only: $16.00 |
 BRAND NEW 2 PISTON STRAIGHT LINE AIR SANDER SANDING NEW $49.99 Time Remaining: 24d 17h 12m Buy It Now for only: $49.99 |
 2 DUAL PISTON STRAIGHT LINE AIR SANDER BY STEEL AIR $66.99 Time Remaining: 26d 17h 1m Buy It Now for only: $66.99 |
 POR 15 StraightLine Premium Body Filler USA P STL20 $31.00 Time Remaining: 28d 12h 51m Buy It Now for only: $31.00 |
 NEW STRAIGHT LINE SANDER Airboard Pneumatic warranty $69.99 Time Remaining: 6d 5h 8m Buy It Now for only: $69.99 |
 Mac Tools Straight Line Sander air sander Brand New AS316 $99.99 Time Remaining: 2d 11h 57m Buy It Now for only: $149.99 |
 120 Grit Straight Line Sandpaper Std Back 8038 113 $13.95 Time Remaining: 13d 13h 56m Buy It Now for only: $13.95 |
 CPT 7268 STRAIGHT LINE SANDER $121.28 Time Remaining: 28d 10h 45m Buy It Now for only: $121.28 |
 AIR STRAIGHT LINE SANDER SANDING DUAL PISTON AIR TOOLS $47.49 Time Remaining: 3d 21h 22m Buy It Now for only: $47.49 |
 Air Straight Line Sander Air Compressed Wood Metal Plastic Sanding Dual Piston 9 $43.99 Time Remaining: 15d 17h 18m Buy It Now for only: $43.99 |
 80 Grit Straight Line Adhesive Back Sandpaper 8038 116 $22.95 Time Remaining: 23d 13h 5m Buy It Now for only: $22.95 |
 Hutchins 8620 Multi Option Straight Line Air Sander $398.95 Time Remaining: 24d 8h 57m Buy It Now for only: $398.95 |
 New Astro Pneumatic Straight Line Cut off Air Tool with 5 free wheels 209DX $95.54 Time Remaining: 3d 20h 26m Buy It Now for only: $95.54 |
 Straight Line Sander CPT7268 $134.59 Time Remaining: 22d 15h 23m Buy It Now for only: $134.59 |
 ATD Dual Piston Straight Line Air Sander New $59.00 Time Remaining: 10h 8m Buy It Now for only: $89.95 |
 80 Grit Mirka Straight Line Sandpaper PSA MR 364 080 $31.95 Time Remaining: 13d 12h 28m Buy It Now for only: $31.95 |
 AIR POWERED STRAIGHT LINE SANDER HERBRAND PNEUMATIC $29.99 Time Remaining: 24d 8h 51m Buy It Now for only: $29.99 |
 Ingersoll Rand Heavy Duty Straight Line Air Sander Model 315 NIB New $119.95 Time Remaining: 4d 12h 2m Buy It Now for only: $119.95 |
 Chicago Pneumatic CP7268STRAIGHT LINE SANDER $125.95 Time Remaining: 28d 10h 42m Buy It Now for only: $125.95 |
 Hutchins Hustler Straight Line Inline Air Board Sander $308.00 Time Remaining: 19d 20h 46m Buy It Now for only: $308.00 |
 Napa Professional 5 In Line Straight Air Needle Scaler Automotive Body Tool NIB $99.99 Time Remaining: 10h 37m Buy It Now for only: $99.99 |
 Hutchins Hustler II Straightline air sander 2011 New $255.00 Time Remaining: 2d 20h 35m Buy It Now for only: $255.00 |
 Ingersoll Rand Air Twin Piston Straight Line Sander $99.99 Time Remaining: 5d 14h 58m Buy It Now for only: $99.99 |
 2 Dual Piston Straight Line Air Sander By Steel Air Automotive Auto Body Sand $66.49 Time Remaining: 2d 16h 4m |
 Pneumatic Drill Lenco AD6053 Straight Line 1 4 coupling chuck 1 10mm NEW $19.80 Time Remaining: 4d 16h 42m Buy It Now for only: $19.80 |
 Mini Straight Line Single Piston Air Sander $186.00 Time Remaining: 18d 11h 24m Buy It Now for only: $186.00 |
 36 Grit Mirka Straight Line Sandpaper PSA MR 364 036 $42.95 Time Remaining: 13d 7h 19m Buy It Now for only: $42.95 |
 EEZER 16 1 2 PSA STRAIGHTLINE AIR FILE SANDING SHOE $17.99 Time Remaining: 29d 10h 53m Buy It Now for only: $17.99 |
 40 Grit Straight Line Adhesive Back Sandpaper 8038 115 $22.95 Time Remaining: 23d 13h 3m Buy It Now for only: $22.95 |
 120 Grit Mirka Straight Line Sandpaper PSA MR 364 120 $49.95 Time Remaining: 14d 5h 49m Buy It Now for only: $49.95 |
 INGERSOLL RAND IRT315 Heavy Duty Twin Piston Straight Line Air Sander BNIB $124.75 Time Remaining: 3d 18h 6m Buy It Now for only: $124.75 |
 Dual Piston Straight In Line Sander MTN7329 BRAND NEW $105.67 Time Remaining: 4d 18h 10m Buy It Now for only: $105.67 |
 Brand New 2 Piston Straight Line Air Sander Sanding 2300RPM Auto Body Paint Pro $46.99 Time Remaining: 1d 17h 12m |
 Short Straight Line Sander AST888S $121.69 Time Remaining: 7d 22h 1m Buy It Now for only: $121.69 |
 Heavy Duty Air Twin Piston Straight Line Sander IRT315 $127.79 Time Remaining: 22d 15h 12m Buy It Now for only: $127.79 |
 Dual Piston Straight Line Sander Feathers With Ease $119.99 Time Remaining: 23d 15h 40m Buy It Now for only: $119.99 |
 3 8 Deep Drive Straight Line Organizer Red MTSD3811 BRAND NEW $34.92 Time Remaining: 9d 10h 19m Buy It Now for only: $34.92 |
 40 Grit Mirka Straight Line Sandpaper PSA MR 364 040 $38.95 Time Remaining: 13d 7h 50m Buy It Now for only: $38.95 |
 Hustler II Mini Straightline Air Sander with 2 3 4 x 8 Pads HUT2023 BRAND NEW $322.99 Time Remaining: 22d 15h 14m Buy It Now for only: $322.99 |
 Straightline Reciprocal Air Sander HUT2000 $330.19 Time Remaining: 22d 15h 14m Buy It Now for only: $330.19 |
 Blue Point Air Sander Part Number AT475A Straight Line Sander TAKE A LK $174.99 Time Remaining: 25d 13h 17m Buy It Now for only: $174.99 |
 AMPRO DUAL PISTON STRAIGHT LINE SANDER AR4249 Great Cond $89.99 Time Remaining: 21h 44m |
 RapidAir 3 4 inch NPT to 3 4 inch Air Line Hose Fitting Straight $17.94 Time Remaining: 11d 9h 24m Buy It Now for only: $17.94 |
 Hustler Multi Option Straightline Sander HUT8620 BRAND NEW $400.99 Time Remaining: 15d 17h 8m Buy It Now for only: $400.99 |
 Ski Doo TRA CLUTCH HOLDER 151 103 ski doo clutch holding tool $55.95 Time Remaining: 13d 8h 35m Buy It Now for only: $55.95 |
 3 8 Shallow Drive Straight Line Organizer Red MTSS3811 BRAND NEW $34.92 Time Remaining: 9d 10h 20m Buy It Now for only: $34.92 |
 Steelman Straight Line Pneumatic Sanding Kit 95088 $112.99 Time Remaining: 19d 11h 55m Buy It Now for only: $112.99 |
 6 Piece Straight A C and Fuel Line Disconnect Set V8T3206 $39.99 Time Remaining: 15d 16h 12m Buy It Now for only: $39.99 |
 Cummins Straight Line Air Sander Tool 16x3 $129.95 Time Remaining: 18d 14h 4m Buy It Now for only: $129.95 |
 Hutchins Hustler 2 Mini Straight Line Air Board Sander $302.00 Time Remaining: 19d 20h 54m Buy It Now for only: $302.00 |
 Neiko Dual Piston Straight Line Air Sander Auto body Paint HD 2100 Stroke Min $64.25 Time Remaining: 2d 11h 43m |
 Viking Dual Piston Straight Line Sander ALCV100 $218.59 Time Remaining: 7d 19h 26m Buy It Now for only: $218.59 |
 Short Straight Line Sander AP 888S BRAND NEW $131.94 Time Remaining: 9d 10h 12m Buy It Now for only: $131.94 |
 180 Grit Straight Line Adhesive Back Sandpaper8038 118 $30.95 Time Remaining: 23d 13h 21m Buy It Now for only: $30.95 |
 Dual Piston Straight Line Sander AP 888C BRAND NEW $136.73 Time Remaining: 9d 10h 12m Buy It Now for only: $136.73 |
 Ingersoll Rand IR315 Heavy Duty Air Twin Piston Straight Line Sander $115.95 Time Remaining: 21d 12h 34m Buy It Now for only: $115.95 |
 Hustler II Mini Straight Line Air Sander HUT2023 Hutchi $327.89 Time Remaining: 29d 16h 45m Buy It Now for only: $327.89 |
 SUNSX288 Sunex Dual Piston Straight Line Air Sander $96.95 Time Remaining: 24d 5h 56m Buy It Now for only: $96.95 |
 Viking Single Piston Straight Line Sander ALCV101 BRAND NEW $218.59 Time Remaining: 7d 19h 26m Buy It Now for only: $218.59 |
 Hutchins Straight Line Pneumatic Air Powered Sander Model 2023 $99.00 (11 Bids) Time Remaining: 6d 9h 13m |
 Astro Pneumatic 888S Short Straight Line Sander $109.66 Time Remaining: 9d 13h 35m Buy It Now for only: $109.66 |
 Ingersoll Rand Air Tool Pneumatic Straight Line Sander Red 1750 L 275 W Ea $153.90 Time Remaining: 17d 3h 24m Buy It Now for only: $153.90 |
 Hutchins Hustler II Straightline Sander 2011 $328.99 Time Remaining: 24d 7h 44m Buy It Now for only: $328.99 |
 Hutchins 2023 Hustler II Mini Straight Line Air Sander $396.19 Time Remaining: 1d 20h 15m Buy It Now for only: $396.19 |
 Ingersoll Rand 315 39 Straight Line Sanding Pad $49.51 Time Remaining: 2d 14h 6m Buy It Now for only: $49.51 |
 I R 315 Hvy Duty Air Twin Piston Straight Line Sander $160.93 Time Remaining: 2d 13h 53m Buy It Now for only: $160.93 |
 TP Tools ProLine Straight Line Sander TP 3038 $99.00 Time Remaining: 7d 10h 19m Buy It Now for only: $99.00 |
 CHICAGO PNEUMATIC CPT7268 Straight Line Sander BRAND NEW BNIB $129.95 Time Remaining: 8d 12h 37m Buy It Now for only: $129.95 |
 used MIT straight line sander dual piston body file autobody $15.00 Time Remaining: 3d 17h 23m |
 Astro Pneumatic 888C Dual Piston Straight Line Sander $136.95 Time Remaining: 12d 14h 37m Buy It Now for only: $136.95 |
 Straightline Air File Minivike Shoe Viking V514 Stikit $14.95 Time Remaining: 1d 21h 28m Buy It Now for only: $14.95 |
 NEIKO DUAL PISTON STRAIGHT LINE AIR SANDER AUTOBODY HD $64.99 Time Remaining: 24d 16h 40m Buy It Now for only: $64.99 |
 Chicago Pneumatic Air Tool Pneumatic Straight Line Sander Red 1750 L 275 W $135.34 Time Remaining: 15d 2h 25m Buy It Now for only: $135.34 |
 HUTCHINS 2000 HUSTLER Straightline AIR FILE SANDER PSA $348.99 Time Remaining: 11d 13h 36m Buy It Now for only: $348.99 |
 S H Industries Straight Line Sander Dual Piston Ea V100 $221.90 Time Remaining: 16d 2h 22m Buy It Now for only: $221.90 |
 Straight Line Sanding Pad for Use with IRT315 IRT315 39 BRAND NEW $36.91 Time Remaining: 16d 20h 43m Buy It Now for only: $36.91 |
 EEZER 17 STRAIGHTLINE AIR FILE SANDING SHOE GLUE CLIP $18.99 Time Remaining: 28d 17h 5m Buy It Now for only: $18.99 |
 Rodac Straight Line Air Sander Vintage $30.00 Time Remaining: 1d 20h 53m Buy It Now for only: $40.00 |
 Hustler Straight Line Air Sander HUT2000 Hutchins $333.59 Time Remaining: 29d 16h 45m Buy It Now for only: $333.59 |
 Ingersoll Rand Dual Piston Straight Line Sander IR 315 $129.00 Time Remaining: 24d 11h 29m Buy It Now for only: $129.00 |
 Straightline Reciprocal Air Sander HTN2000 $383.18 Time Remaining: 1d 19h 37m Buy It Now for only: $383.18 |
 Astro Pneumatic 888S Short Straight Line Sander $123.95 Time Remaining: 11d 21h 33m Buy It Now for only: $123.95 |
 6 Piece Straight A C and Fuel Line Disconnect Set V8T32 $44.44 Time Remaining: 25d 10h 56m Buy It Now for only: $44.44 |
 ATD 2181 Dual Piston Straight Line Sander $87.99 Time Remaining: 20d 4h 25m Buy It Now for only: $87.99 |
 Hutchins Sander Straight Line 62 cfm 90psi 15 16 Stroke 275 x 160 Pad Ea $361.16 Time Remaining: 8d 2h 23m Buy It Now for only: $361.16 |
 6 Piece Straight A C Fuel Line Disconnect Set V8 Tool $43.30 Time Remaining: 25d 19h 26m Buy It Now for only: $43.30 |
 Ingersoll Rand Straight Line Sander $60.00 Time Remaining: 5d 19h 28m Buy It Now for only: $80.00 |
 Chicago Pneumatic Straight Line Sander CPT7268 $142.99 Time Remaining: 4d 14h 59m Buy It Now for only: $142.99 |
 ASTRO 888S Short Straight Line Sander $146.23 Time Remaining: 16d 9h 1m Buy It Now for only: $146.23 |
 ATD 2181 Dual Piston Straight Line Sander $104.23 Time Remaining: 16d 9h 3m Buy It Now for only: $104.23 |
 VIKING V100 Dual Piston Straight Line Air Sander $251.23 Time Remaining: 16d 8h 58m Buy It Now for only: $251.23 |
 ALC Keysco V100 VIKING DUAL PISTON STRAIGHT LINE SANDER $225.95 Time Remaining: 23d 18h 12m Buy It Now for only: $225.95 |
 IR 315 Heavy Duty Air Twin Piston Straight Line Sander $118.50 Time Remaining: 19d 8h 50m Buy It Now for only: $118.50 |
 Hutchins 2023 Hustler II Mini Straight Line Air Sander $317.95 Time Remaining: 27d 21h 51m Buy It Now for only: $317.95 |
 IR Heavy Duty Air Twin Piston Straight Line Sander 315 $118.99 Time Remaining: 2d 18h 57m Buy It Now for only: $118.99 |
Straight Line
An Overview of Straight-Line and Accelerated Depreciation Methods
In financial accounting, depreciation is a method for allocating the cost of a tangible asset over its useful life. It is an application of the matching concept that allows the cost of an asset, such as equipment, to be matched to the revenues that were generated through the use of the asset in a fiscal period. The cumulative total of all the depreciation of an asset is recorded in an accumulated depreciation account. Accumulated depreciation is a contra asset account that credits the original cost of the asset to arrive at the asset's net book value. Please note that depreciation is not an attempt to recognize a loss in market value of an asset.
There are several different methods of applying depreciation expense, each of which requires that three things be determined to calculate depreciation:
1) The total amount to be depreciated (calculated as the original cost of the asset less its expected salvage value).
2) The estimated useful life of the asset.
3) The method that will be used to allocate the depreciation expense over the life of the asset.
The straight-line depreciation method is often used for financial reporting purposes because it results in a lower depreciation expense in the early years of an asset's life and allows the firm to report a higher net income when compared to accelerated depreciation methods. The annual depreciation rate under the straight line method is calculated by dividing the depreciable amount by the estimated useful life of the asset.
- Annual depreciation expense = (Cost – Estimated salvage value) / Estimated useful life
For example, if a company buys a stamping press for $8.5 million dollars, with a salvage value of $500,000 and a useful life of 10 years, then the total amount to be depreciated is $8,000,000 and every year for 10 years a depreciation expense of $800,000 will be recognized and matched to the revenues earned through the help of the asset. The adjusting entry to record the depreciation would be:
-
Dr. Depreciation Expense . . . . . . . . . . . . . . . . . . . . . . . $800,000
- Cr. Accumulated Depreciation . . . . . . . . . . . . . $800,000
Alternatively, one could say that the annual depreciation rate of the stamping press is 10%:
- Annual depreciation rate = 1 / Estimated useful life
However, for income tax accounting purposes, businesses typically use accelerated depreciation methods. Declining-balance methods are the most common methods used to calculate accelerated depreciation. The 200% or double-declining depreciation method involves using a depreciation rate that is double the straight line rate. This method results in greater depreciation expense and lower net income than straight line depreciation in the early years of the asset's life. It is calculated by multiplying double the straight line depreciation rate by the asset's net book value at the beginning of the fiscal period.
- Depreciation for a period = Double the straight-line rate * Book value at beginning of the period
- Book value at period end = Book value at the beginning of the period - Depreciation for period
At the end of the asset's life the depreciation expense is simply an amount that will cause the net book value to equal the asset's salvage value. Following our example from above:
-
Depreciation for year 1 = (2 * 10%) * $8,500,000 = $1,700,000
- Book value at the end of year 1 = $8,500,000 - $1,700,000 = $6,800,00
-
Depreciation for year 2 = (2 * 10%) * $6,800,000 = $1,360,000
- Book value at the end of year 2 = $6,800,000 - $1,360,000 = $5,440,000
- . . .
-
Depreciation for year 9 = (2 * 10%) * $1,426,063 = $285,213
- Book value at the end of year 9 = $1,426,063 - $285,213 = $1,140,851
-
Depreciation for year 10 = $640,851
- This is the amount of depreciation required to make the book value equal to the salvage value of $500,000 at the end of the final depreciation period.
As you can see, although in the end the total accumulated depreciation and ending book value are the same as under the straight-line method, the depreciation expense is much greater in the beginning of the asset's life using accelerated depreciation methods.
So, why are there different methods to calculate depreciation and why, when given the choice, do most businesses use straight-line depreciation for financial reporting and accelerated depreciation for income tax purposes? After all, both methods result in the same total amount of depreciation expense. The answer lies in the time value of money. The time value of money is simply the concept that a dollar available today is worth more than a dollar available sometime in the future. This is because money can be invested to earn interest over time. For example, $1,000 invested today at 10% interest will be worth $1,100 a year from today – this is the money's future value. On the other hand, assuming the same 10% interest rate, $1,000 received one year from now is only worth $909.09 today. This is the present value of the money to be received in the future. This is why businesses prefer to use accelerated depreciation methods for income tax purposes. It allows a business to maximize its depreciation expense and thus reduce taxable income, thereby minimizing its tax liability. Money received today in the form of a tax deduction or refund is worth more than the same money received from a tax deduction or refund in a later year.
About the Author
Nathan Messer is a business analyst/programmer and part-time MBA student at West Chester University of Pennsylvania.
What is a good style or writing to make what could look like a straight line from far?
I am looking to get a tattoo that looks like just a straight thin line from far away, but up close would say something. I have thought of Latin, or even just a block-y font in english. Do you know of a style of writing that can look like a line?
It is call "Justify". From far, it looks just like a block. If you use a few words, it is only a line!
Silverchair - Straight Lines