The valuation of fixed assets shall be based on the original cost.
固定资产的计价，应当以原价为准。
Article 31 The valuation of fixed assets shall be based on original cost.
第三十一条固定资产的计价，应当以原价为难。
Article 45 Depreciation of fixed assets received as gifts by enterprises may be computed on the basis of reasonable valuation.
第四十五条企业接受赠与的固定资产，可以合理估价，计算折旧。、。
Article 45 Depreciation of fixed assets received as gifts by enterprises may be computed on the basis of reasonable valuation.
第四十五条企业接受赠与的固定资产，可以合理估价，计算折旧。、。
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