A cost or revenue *allocation method that provides for equal amounts in each period of time. The rationale for using a straight-line basis is that the economic activity of the underlying assets or circumstances occurs at a constant level over time. For example, under straight-line *amortization the cost of a fixed asset is expensed in equal annual amounts over the asset’s *useful economic life, in circumstances where the asset is deemed to provide constant benefits over the relevant period.

Auditor's dictionary. 2014.

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  • straddle — strad·dle / strad əl/ n: the purchase of an equal number of put options and call options on the same underlying securities with the same price and maturity date Merriam Webster’s Dictionary of Law. Merriam Webster. 1996. straddle …   Law dictionary

  • straddle — [strad′ l] vt. straddled, straddling [freq. of STRIDE] 1. to place oneself with a leg on either side of; stand or sit astride of 2. to spread (the legs) wide apart ☆ 3. to take or appear to take both sides of (an issue); avoid committing oneself… …   English World dictionary

  • Straddle — Strad dle, v. t. To place one leg on one side and the other on the other side of; to stand or sit astride of; as, to straddle a fence or a horse. [1913 Webster] …   The Collaborative International Dictionary of English

  • Straddle — Strad dle, n. 1. The act of standing, sitting, or walking, with the feet far apart. [1913 Webster] 2. The position, or the distance between the feet, of one who straddles; as, a wide straddle. [1913 Webster] 3. A stock option giving the holder… …   The Collaborative International Dictionary of English

  • Straddle — Strad dle, v. i. [imp. & p. p. {Straddled}; p. pr. & vb. n. {Straddling}.] [Freq. from the root of stride.] 1. To part the legs wide; to stand or to walk with the legs far apart. [1913 Webster] 2. To stand with the ends staggered; said of the… …   The Collaborative International Dictionary of English

  • straddle — (v.) 1560s, probably an alteration of stridlen, frequentative of striden (see STRIDE (Cf. stride)). U.S. colloquial sense of take up an equivocal position, appear to favor both sides is attested from 1838. Related: Straddled; straddling. The noun …   Etymology dictionary

  • straddle — (izg. strèdl) m DEFINICIJA sport žarg. tehnika skakanja uvis pri kojoj skakač, okrenut trbuhom letvici, prelazi letvicu prvo glavom (prvi put primijenjena 1957) ETIMOLOGIJA engl …   Hrvatski jezični portal

  • straddle — ► VERB 1) sit or stand with one leg on either side of. 2) extend across both sides of. ► NOUN ▪ an act of straddling. ORIGIN from dialect striddling «astride» …   English terms dictionary

  • Straddle — In finance, a straddle is an investment strategy involving the purchase or sale of particular option derivatives that allows the holder to profit based on how much the price of the underlying security moves, regardless of the direction of price… …   Wikipedia

  • straddle — For futures, the same as spreading. In futures options, a straddle is formed by going long a call and a put of the same strike price ( long straddle), or going short a call and a put of the same strike price ( short straddle) . The CENTER ONLINE… …   Financial and business terms

  • Straddle — Purchase or sale of an equal number of puts and calls with the same terms at the same time. Related: spread * * * straddle strad‧dle [ˈstrædl] noun [countable] FINANCE 1. a combination of call option S (= rights to buy particular shares a …   Financial and business terms

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