前款所说的由于特殊原因需要缩短折旧年限的固定资产，包括。
Fixed assets which for special reasons as mentioned in the preceding paragraph require the useful life to be shortened include.
企业所得税法第三十二条规定，企业的固定资产由于技术进步等原因，确需加速折旧的，可以缩短折旧年限或者采取加速折旧的方法。
Article 32 of the EIT Law provides that enterprises can receive accelerated depreciation allowance where the fixed assets become obsolete due to technology advancement.
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