于每年年度终了，对固定资产的预计使用寿命、预计净残值和折旧方法进行复核并作适当调整。
The estimated useful lives, estimated residual values and depreciation method of the fixed assets are reviewed, and adjusted if appropriate, at each balance sheet date.
固定资产折旧采用年限平均法并按其入账价值减去预计净残值后在预计使用寿命内计提。
Fixed assets are depreciated using the straight-line method based on their costs less estimated residual values over their estimated useful lives.
传统的报废处理只是作废旧物资回收，按照预先规定的折旧方式收回残值，没有考虑产品废弃后的环境污染问题。
Moreover, traditional discard processing only pays emphasis on material recovery to call back waste residual, leaving the environmental pollution ignored.
确定折旧费的依据是建筑造价、残值、清理费用和折旧年限。
Determining depreciation is based on the construction cost, value, the liquidation costs and depreciable lives.
注意该运输卡车的预计残值直到最后才计入折旧费的计算。
Notice that the estimated residual value of the delivery truck does not enter into the computation of depreciation expense until the very end.
根据IFRS，没有残值。而当地税法要求将10%的残值排除在折旧的计算之外。
Under IFRS - no residual value whereas under the local tax treatment, one has to set aside a 10% residual value when computing depreciation.
根据IFRS，没有残值。而当地税法要求将10%的残值排除在折旧的计算之外。
Under IFRS - no residual value whereas under the local tax treatment, one has to set aside a 10% residual value when computing depreciation.
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