用项目资金购置的配套设备按固定资产进行管理。
The supporting equipment purchased by project funds shall be managed as fixed assets.
购置或新建的固定资产按取得时的实际成本进行初始计量。
Fixed assets purchased or constructed are initially recorded at cost.
然而，几年前购置的固定资产，其十分之一的已发生成本，非常可能与前期成本的十分之一不相等，如果在这其间价格发生了变化的话。
However, a realistic cost of using up one-tenth of an asset bought several years ago is very unlikely to be one-tenth of its historical cost if prices have been changing in the interim.
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