从2002年开始，一项新的会计准则改变了那种做法，现在企业每年都要针对商誉进行减值测试以决定是否需要计提减值准备。

Since 2002, when an accounting-rule change ended that practice, goodwill has had to be tested every year for impairment.

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对计提了减值准备的固定资产，则在未来期间按扣除减值准备后的账面价值及依据尚可使用年限确定折旧额。

For those fixed assets being provided for impairment loss, the related depreciation charge is determined based on the carrying amounts less impairment over their remaining useful lives.

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对计提了减值准备的油气资产，则在未来期间按扣除减值准备后的账面价值及依据尚可使用年限确定折耗额。

For those oil and gas properties being provided for impairment loss, the related depletion charge is determined based on the carrying amounts less impairment over their remaining useful lives.

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