Patent and other intangible assets are initially recorded at actual cost, and amortised using the straight-line method less than 10 years generally.
专利权及其他无形资产按实际支付的价款入账,一般采用直线法按小于10年平均摊销。
This means that in the long term, the total time taken for adding m items to the array is O(m), and so the amortised time (i. e. time per insertion) is O(1).
Prepaid land lease payments are amortised over the term of the lease by the straight-line method.
预付土地租赁款项根租赁期限以直线法摊销。
Prepaid land lease payments under an operating lease is amortised on a straight-line basis over the period of the lease term.
列作经营租赁之预付土地租赁款项按租赁年期以直线法摊销。
What is important is that the algorithm guarantees that after a sequence of operations the expensive operations will be amortised and thereby rendering the entire operation O(1).