The highway management authority is an invisible assets based on highways and the transferring of it can be evaluated by the evaluating criteria of the present value of income.
公路经营权是依托于公路的无形资产，对其转让可采用收益现值估价标准进行评估。
New criteria USES the fair value measurement method and the estimated technology of present value, and it reckon in the current period profit and loss of debt restructuring income.
新准则使用公允价值的计量方法，使用现值的估计技术，产生的债务重组收益计入当期损益。
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