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。

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The double balance decline is a kind of rapid depreciation way on the fixed property.

双倍余额递减法是计提固定资产折旧方法中的一种加速折旧法。

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Another weakness is that its spending on depreciable property rose faster than the depreciation expense it deducted from earnings.

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It is also worth noting that The American Taxpayer Relief Act of 2012 signed into law on January 2, 2013 extended the 50% bonus depreciation allowance through the end of 2013 for qualifying property.

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