Upon the disposal or retirement of a depreciable asset, the cost of the property is removed from the asset account, and the accumulated depreciation is removed from the related contra-asset account.
英
美
- 當一項折舊范圍內的資產(chǎn)退出使用或被處置時(shí),該項資產(chǎn)的成本要從資產(chǎn)賬戶(hù)中轉出,累計折舊也要從相關(guān)的資產(chǎn)對沖賬戶(hù)中轉出。
