Depreciation Linear is an accounting concept used to track the gradual, linear decrease in an asset’s value over time. It accounts for changes in the market value and factors such as wear and tear and obsolescence. Simply put, it’s a way of recognizing the declining value of an item or asset over time. When recorded properly, it can provide businesses with greater insight into the true cost of their assets and help them make informed decisions about their financial future. Depreciation Linear is an important tool for any business owner – after all, not all expenses are equal!