limited life assets 有期限的资产
For intangible assets with a limited service life, its residual value shall be regarded as zero, unless it is under the circumstances as follows.
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。
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。
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