Learn how to calculate asset depreciation and amortization using the straight-line basis method. Discover its advantages, ...

As IRS Publication 550 states, for bonds issued after Sept. 27, 1985, taxpayers must amortize bond premium using the constant-yield method, which differs from the straight-line method.

The straight-line method is the simplest way to account for the amortization of a bond on a company's financial statements. This method attributes.

The straight line method: Here's a clear-cut guide to understanding asset depreciation and amortization.

Calculating bond premium amortization using the straight-line method couldn't be simpler. First, calculate the bond premium by subtracting the face value of the bond from what you paid for it.