All plant assets, except land, are depreciated over their estimated useful life.

除了土地以外的所有的固定资产都要按照估计的使用寿命折旧。

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The intangible assets should be amortized evenly from the current month when acquired to the end of the estimated useful life.

无形资产的摊销方法：自取得当月起在预计使用年限内分期平均摊销；

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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。

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But the problem is that the accountant's definition of the estimated useful life of an asset can be very different from an investor's definition.

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