于每年年度终了，对固定资产的预计使用寿命、预计净残值和折旧方法进行复核并作适当调整。
The estimated useful lives, estimated residual values and depreciation method of the fixed assets are reviewed, and adjusted if appropriate, at each balance sheet date.
固定资产折旧采用年限平均法并按其入账价值减去预计净残值后在预计使用寿命内计提。
Fixed assets are depreciated using the straight-line method based on their costs less estimated residual values over their estimated useful lives.
传统的报废处理只是作废旧物资回收，按照预先规定的折旧方式收回残值，没有考虑产品废弃后的环境污染问题。
Moreover, traditional discard processing only pays emphasis on material recovery to call back waste residual, leaving the environmental pollution ignored.
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