Depreciation on the fixed assets shall be accounted on the basis of the original cost, estimated residual value, estimated useful life and working capacity, according to the straight line method or the working capacity (or output) method.
英
美
- 固定資產(chǎn)折舊應當根據固定資產(chǎn)原值、預計凈殘值、預計使用年限或預計工作量，采用年限平均法或者工作量（或產(chǎn)量）法計算。
