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.
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;
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