...，对使用寿命、预计净残值和折旧方法进行复核； 改变时，应当作为会计估计变更 二、固定资产的后续支出(Subsequent Expenditure) 对于符合固定资产确认条件的后续支出，应予以资本化(Capitalize) ； 否则，予以费用化（Write Off） ，应当在发生时计入当期损益...
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所有其他后续支出于发生时计入当期损益。
All other subsequent expenditures are charged to the income statement during the financial period in which they are incurred.
第六条与固定资产有关的后续支出，符合本准则第四条规定的确认条件的，应当计入固定资产成本；
Article 6If the subsequent expenses related to a fixed asset meet the recognition conditions as described in Article 4 of these Standards, they shall be included in the cost of fixed asset;
一项对公共部门支出的调查工作已经进入尾声，计划的后续工作将改善预算程序。
A review of public expenditures is nearly complete, with follow-up work planned to reform the budget process.
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