Pronunciation: (strāt'līn'),[key] —adj. 1. Mach. a. noting a machine or mechanism the working parts of which act or are arranged in a straight line.
b. noting a mechanism for causing one part to move along a straight line.
2. Accounting.denoting uniform allocation, as in calculating the total depreciation over the life of a depreciable asset, dividing that into equal parts, and depreciating each segment at regular intervals.