straight-line

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straight-line

To estimate evenly spaced, and regularly increasing, rents or other revenues from a project,although reality may be a little more irregular. In the graph,A (the dark columns) shows a straight-line projection for apartment lease-up over the course of the year. The B columns show a more realistic projection based on an expectation that students will largely fill the apartments in July and August with a small percentage of other rentals coming at various times.

References in periodicals archive ?
In addition, in those cases where the Company sold units to others, but remained primarily obligated on the original leases, the Company made adjustments to restore the deferred rent liability on its books and record a receivable for the straight-lined rents due from sublessees.
Virtually any straight-lined pattern can be utilized.