但是，已提足折旧仍继续使用的固定资产和单独计价入账的土地除外。
However, the fixed assets that have been fully depreciated but are still in use and the land that is separately measured and included shall be excluded.
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。
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.
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