Are there any fully depreciated fixed assets? If so, how do you manage them?
有无折旧完毕的固定资产？如果有，是如何管理这些固定资产的？
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.
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。
Article 43 No further depreciation shall be allowed in respect of fixed assets which can be continued to be used after having been fully depreciated.
第四十三条固定资产折旧足额后，可以继续使用的，不再计算折旧。
However, the fixed assets that have been fully depreciated but are still in use and the land that is separately measured and included shall be excluded.
但是，已提足折旧仍继续使用的固定资产和单独计价入账的土地除外。
Once an asset has been fully depreciated, no more depreciation should be recorded on it, even though the property is in good condition and is still in use.
一旦某项资产已经被提足折旧，即使该资产状况良好并还在使用中，也不能再对其计提折旧。
American majors were able to slash capacity much faster than their European and Asian counterparts because many of their elderly planes were fully depreciated.
相对于欧洲、亚洲的竞争对手，美国的几大航空公司能更快地大幅削减运力，因为他们较早服役的机型目前可退下阵来了。
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.
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.
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。
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