资产使用寿命结束时，处置资产所收到或者支付的净现金流量。
At the end of the service life of an asset, the net cash flow received or paid for the disposal of the asset.
使用寿命预计数与原先估计数有差异的，应当调整固定资产使用寿命。
If there is any difference between the expected useful life and the previously estimated useful life of a fixed asset, the expected useful life of the fixed asset shall be adjusted.
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。
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.
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