同时,一些你认为是企业费用的事项,比如购买服务器,实际上是在资产负债表里以企业资产列示,然后随时间进行折旧(即费用化)。
Also, some things you might think of as expenses of a business, like buying servers, are actually posted to the Balance Sheet as property of the business and then depreciated (ie expensed) over time.
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.
如果要在自然资源耗尽时将这些资产废弃,应按该资产实际使用年限或自然资源开发年限折旧,以熟短为准。
If such assets are abandoned when the natural resource is exhausted, they should be depreciated over the shorter of the(a) physical life of the asset or(b) life of the natural resource.
应用推荐