除了土地以外的所有的固定资产都要按照估计的使用寿命折旧。
All plant assets, except land, are depreciated over their estimated useful life.
影响项目现金流量的主要因素有固定资产折旧、营业收入及付现成本等 ，这些因素必须进行动态估计。贴现率需要在定性选择及分段量化方面作出定夺。
It is essential to carry out the dynamic estimation for the major influenced factors of item's cash flow that include the depreciation of fixed asset, business income, cash-pay cost, etc.
由于固定资产的残值和使用年限均只是估计，处置固定资产时的出售价格不同于其账面净值是很常见的。
Since the residual values and useful lives of plant: assets are only estimates, it is not uncommon for plant assets to be sold at prices which differ from their book value at the date of disposal.
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.
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.
应用推荐