约翰逊还提供了估算成本的成本明细表，实际上需要20年的维护成本，现值折旧率为5%。
Johnson also offers a cost breakdown of how that cost works. And yes, it's actually a 20-year cost, discounted back to present value using a 5% discount rate.
前款所说的由于特殊原因需要缩短折旧年限的固定资产，包括。
Fixed assets which for special reasons as mentioned in the preceding paragraph require the useful life to be shortened include.
为了回答这个问题，我们就需要回过头来看看为什么要计提折旧费用。
In order to answer this question it is necessary to recall why depreciation is being charged.
已提足折旧的资产是指已达到预计使用寿命的资产，此时不需要再对该资产计提折旧。
A fully depreciated asset is an asset that has reached the end of its estimated useful life. No more depreciation is records for the asset.
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.
折旧不同于其他费用，因为在它发生的时候不需要现金付出。
Depreciation differs from most expenses in that it does not require a cash payment at or near the time it is recorded.
如果您在本琴行购买的钢琴，一年内可换购其他钢琴，您只需要补足差价及出运输车费，无需折旧费。
If you purchased in the Music piano, and within a year can substitute other piano, you need only to fill the post and transport fares, without depreciation charges.
如果您在本琴行购买的钢琴，一年内可换购其他钢琴，您只需要补足差价及出运输车费，无需折旧费。
If you purchased in the Music piano, and within a year can substitute other piano, you need only to fill the post and transport fares, without depreciation charges.
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