资产使用寿命结束时，处置资产所收到或者支付的净现金流量。
At the end of the service life of an asset, the net cash flow received or paid for the disposal of the asset.
使用寿命预计数与原先估计数有差异的，应当调整固定资产使用寿命。
If there is any difference between the expected useful life and the previously estimated useful life of a fixed asset, the expected useful life of the fixed asset shall be adjusted.
能够合理确定租赁期届满时取得租赁资产所有权的，应当在租赁资产使用寿命内计提折旧。
If there is reasonable certainty that the lessee will obtain ownership of the leased asset when the lease term expires, the leased asset should be fully depreciated over its useful life.
是资产成本的一部分价值，这一部分价值等于预计在资产使用寿命结束，并将资产销售或处置后可以收回的金额。
The portion of an asset's cost expected to be recovered through sale or trade-in of the asset at the end of its useful life.
对使用寿命有限的无形资产的预计使用寿命及摊销方法于每年年度终了进行复核并作适当调整。
The estimated useful lives and amortisation method of the intangible assets with finite useful life are reviewed, and adjusted if appropriate, at each financial year-end.
在油气资产的使用寿命内，油气资产弃置义务采用实际利率法确定各期间应承担的利息费用。
Interest expenses from the assets retirement obligations for each period are recognised with the effective interest method during the useful lives of the related oil and gas properties.
于每年年度终了，对固定资产的预计使用寿命、预计净残值和折旧方法进行复核并作适当调整。
The estimated useful lives, estimated residual values and depreciation method of the fixed assets are reviewed, and adjusted if appropriate, at each balance sheet date.
除了土地以外的所有的固定资产都要按照估计的使用寿命折旧。
All plant assets, except land, are depreciated over their estimated useful life.
使用寿命有限的无形资产，其残值应当视为零，但下列情况除外。
For intangible assets with a limited service life, its residual value shall be regarded as zero, unless it is under the circumstances as follows.
无法预见无形资产为企业带来经济利益期限的，应当视为使用寿命不确定的无形资产。
If it is unable to forecast the period when the intangible asset can bring economic benefits to the enterprise, it shall be regarded as an intangible asset with uncertain service life.
已提足折旧的资产是指已达到预计使用寿命的资产，此时不需要再对该资产计提折旧。
A fully depreciated asset is an asset that has reached the end of its estimated useful life. No more depreciation is records for the asset.
第十九条使用寿命不确定的无形资产不应摊销。
Intangible assets with uncertain service life may not be amortized.
固定资产折旧采用年限平均法并按其入账价值减去预计净残值后在预计使用寿命内计提。
Fixed assets are depreciated using the straight-line method based on their costs less estimated residual values over their estimated useful lives.
预计资产未来现金流量的现值，应当综合考虑资产的预计未来现金流量、使用寿命和折现率等因素。
To predict the current value of the future cash flow, the enterprise shall take into comprehensive consideration the expected future cash flow, service life, discount rate, and other factors.
使用寿命有限的无形资产，其使用寿命的估计情况；
The estimation about the service lives of intangible assets with limited service lives;
第二十一条企业至少应当于每年年度终了，对使用寿命有限的无形资产的使用寿命及摊销方法进行复核。
Article 21an enterprise shall, at least at the end of each year, check the service life and the amortization method of intangible assets with limited service life.
第二十一条企业至少应当于每年年度终了，对使用寿命有限的无形资产的使用寿命及摊销方法进行复核。
Article 21an enterprise shall, at least at the end of each year, check the service life and the amortization method of intangible assets with limited service life.
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