Which equation represents straight line depreciation?

The equation that represents straight line depreciation is S = V - Dn, where S is the salvage value after n years, V is the initial value of the asset, D is the annual depreciation amount, and n is the number of years.

In straight line depreciation, the asset loses a fixed amount of value each year. This is depicted clearly in the equation: as n increases, the product Dn (the total depreciation over n years) is subtracted from the initial value V. This results in a linear decrease in the asset's value over time, leading to the salvage value S. The formulation emphasizes that every year, the asset depreciates by a constant dollar amount, making it straightforward to understand and apply in various financial contexts.