All plant assets, except land, are depreciated over their estimated useful life.
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。
The intangible assets should be amortized evenly from the current month when acquired to the end of the estimated useful life.
无形资产的摊销方法：自取得当月起在预计使用年限内分期平均摊销；
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.
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。
Depreciation is provided on a straight-line basis to write off the cost less estimated residual value of each asset over its estimated useful life.
资产之折旧准备乃以直线法，按各资产之估计可使用年期，撤销各资产之成本减预测剩余价值。
An expectation the entity will sell or otherwise dispose of a long-lived asset significantly before the end of its previously estimated useful life.
实体将会卖的期待或其它的解决一个长命的资产先前在它的结束之前重要地估计有用的生活。
However, if the patent is likely to lose its usefulness in less than 17 years, amortization should be based on the shorter period of estimated useful life.
然而，如果专利权可能在不到17年内就失去效用，摊销应以更短的预计存续期限为基。
The estimated useful life is 5 years; therefore, the straight-line depreciation rate is 2%. Doubling this straight-line rate indicates an accelerated depreciation rate of 4%.
预计使用年限是5年，因此直线折旧率是2%。将此直线折旧率翻一番得出加速折旧率为4%。
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.
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。
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.
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。
Salvage value the estimated value that an asset will realize upon its sale at the end of its useful life.
资产在有用寿命结束时出售可获得的预计价值。
Salvage value the estimated value that an asset will realize upon its sale at the end of its useful life.
资产在有用寿命结束时出售可获得的预计价值。
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