预计使用年限 meaning in English
expected useful life
probable life
Examples
- Expected useful life
预计使用年限 - Depreciation on the fixed assets shall be accounted on the basis of the original cost , estimated residual value , estimated useful life and working capacity , according to the straight line method or the working capacity ( or output ) method
固定资产折旧应当根据固定资产原值、预计净残值、预计使用年限或预计工作量，采用年限平均法或者工作量（或产量）法计算。 - If of land access predict building of prep above of use fixed number of year , building predict to use fixed number of year , when the clean incomplete that predicts this building , building is worth , ought to consider land use predict to use fixed number of year , be worth obligate as clean incomplete , when waiting for this building , building to discard as useless , in be worth clean incomplete , be equivalent to still the part of value of spendable land access , turn into the value of the building that continues to build , building , if continue no longer , make building , fabric , turn its value into intangible assets to undertake amortize
假如土地使用权的预计使用年限高于房屋、建筑物的预计使用年限的，在预计该项房屋、建筑物的净残值时，应当考虑土地使用权的预计使用年限，并作为净残值预留，待该项房屋、建筑物报废时，将净残值中相当于尚可使用的土地使用权价值的部分，转入继续建造的房屋、建筑物的价值，假如不再继续建造房屋、建筑物的，则将其价值转入无形资产进行摊销。