Charging the same amount every year until the asset is fully written down, regardless of how much it earns in each year.
直线折旧
| Move变动 | Where it appeared出现位置 | What it means这句话在说什么 |
|---|---|---|
| — | The AI boom's real bill arrives in the depreciation line 直线折旧 · 第 5 张术语卡 | It ignores that a GPU's earning power is front-loaded and that its resale value falls faster than its book value. 直线法的隐含假设是「资产均匀变旧」。但算力不是均匀变旧的：新卡一发布，旧卡的租金往往阶梯式下滑。加速折旧（前期多提、后期少提）更贴近现实，却会压低当期利润，所以很少有人主动选。 |