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The straight-line method of depreciation is computed as follows:

1. Adds the total lifetime capitalized repairs to the unit's original cost and subtracts the unit’s salvage value.

2. Divides the remainder by the unit’s life months to obtain the depreciation amount for the current month.

3. Subtracts 1 from the months remaining.

4. Stops computing depreciation when either (a) months remaining is zero, or (b) total lifetime depreciation equals the amount determined in step 1.