Patent and other intangible assets are initially recorded at actual cost, and amortised using the straight-line method less than 10 years generally.
专利权及其他无形资产按实际支付的价款入账，一般采用直线法按小于10年平均摊销。
The straight-line method normally is used for amortizing intangible assets.
摊销无形资产通常用直线折旧法。
Fixed assets are depreciated using the straight-line method based on their costs less estimated residual values over their estimated useful lives.
固定资产折旧采用年限平均法并按其入账价值减去预计净残值后在预计使用寿命内计提。
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