已足额提取折旧的固定资产的改建支出;
The expenditures for rebuilding a fixed asset, for which depreciation has been fully allocated;
第四十三条固定资产折旧足额后,可以继续使用的,不再计算折旧。
Article 43 No further depreciation shall be allowed in respect of fixed assets which can be continued to be used after having been fully depreciated.
应用推荐