于每年年度终了，对固定资产的预计使用寿命、预计净残值和折旧方法进行复核并作适当调整。

The estimated useful lives, estimated residual values and depreciation method of the fixed assets are reviewed, and adjusted if appropriate, at each balance sheet date.

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折旧费用和已耗保险费于会计期末在调整分录中记录。

The cost of depreciATion and expired insurance may be recorded as adjustments AT the end of the accounting period.

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折旧费用和已耗保险费于会计期末在调整分录中记录。

Some expenses such as depreciation expense, amortization expense and depletion expense are non-cash expenses.

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