This article discusses an economic order quantity model for non-instantaneous deteriorating items in which the demand is assumed to be a linear function of time over an infinite planning horizon. In addition, the salvage value associated with the deteriorated units is also considered. The shortages are allowed and partially backlogged. A mathematical model is framed to obtain the replenishment policy which aids the retailer to minimize the total inventory cost. The objective of this work is to minimize the total inventory cost and to find the optimal length of replenishment and the optimal order quantity. The theory developed in this article is illustrated using numerical examples. A computational algorithm is designed to find the optimal solution. Sensitivity analysis is carried out to study the changes in the effect on the optimal solutions and some managerial insights are obtained.