设备费用折旧（Equipment overhead） 除了以上所列的成本外，血液 透析室尚有一些物品、设备及仪器 等相关设备，依该院血液透析室登 记列有财产编号的项目，依数量及...
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折旧费用的金额是基于对公司建筑物和办公设备有用期限的估计而做出的。
Amounts for depreciation expenses are based on the estimate of the useful lives of the company's building and office equipment.
本文将讨论医疗设备折旧费用的提取各种方法，以及我院现存医疗设备折旧核算方式的弊端和相应对策。
This article discusses several kinds of depreciation methods and the present depreciation methods used in our hospital, as well as its disadvantages and corresponding countermeasure.
如机器设备的折旧是制造费用，销售部门所用汽车的折旧就不是制造费用而是销售成本。
For example, depreciation on machinery used in production is properly considered part of overhead, while depreciation on cars used by the sales staff is not; the latter cost is a selling cost.
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