第二十三条对于消耗性生物资产，应当在收获或出售时，按照其账面价值结转成本。
Article 23 the cost of a consumptive biological asset shall, at the time of harvest or sale, be carried over in accordance with its book value.
矿井排水设备消耗的电能占矿井总耗能量的比重很大，其运行经济性对矿井生产成本具有重要影响。
The electricity of coal mine main pumping equipment consuming constilute important statute, its economic operation has important effects to mine production costs.
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