The essence of fair value measurement is the true and reliable utility of value, with emphasis on measuring to the future economic benefits of assets.
公允价值的本质是真实可靠地使用价值，重点在于对资产使用的未来经济利益的衡量。
Do worry about a value proposition for each customer segment, differentiated key assets and key partners, and revenue and cost components that characterize the economic drivers of the business.
真正要操心的是明确价值主张，包括每个细分客户群体、细分的关键资产和关键合作伙伴以及推动经济效益的营收和成本分项。
Article 23 in case no economic benefit is expected to be brought by some intangible assets to the enterprise, the carrying value of the intangible assets shall be written off.
第二十三条无形资产预期不能为企业带来经济利益的，应当将该无形资产的账面价值予以转销。
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