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。

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Once an asset has been fully depreciated, no more depreciation should be recorded on it, even though the property is in good condition and is still in use.

一旦某项资产已经被提足折旧，即使该资产状况良好并还在使用中，也不能再对其计提折旧。

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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.

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。

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