For assets purchased before the date of issuance of the aforementioned Notice, a retroactive adjustment is not required if the residual value is less than 5%.

 
  • 在上述文件下發(fā)之日前購置的固定資產(chǎn),企業(yè)已按不高于5%25的比例自行確定的殘值比例,不再進(jìn)行調整。
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