A method that allocates an equal portion of the total depreciation for a property,plant and equipment asset to each accounting period during its useful life is called:

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Straight-line depreciation allocates an equal portion of the total depreciation for a property, plant, and equipment asset to each accounting period during its useful life. The other options, such as accelerated depreciation, double-declining-balance depreciation, and units-of-production depreciation, allocate more depreciation in earlier years and less in later years. Capital cost allowance is a term used in Canadian tax law, and not related to GAAP accounting for depreciation.

A Method That Allocates an Equal Portion of the Total