That concerns with the rationality of depreciation year and depreciation base of the whole capital assets, which must be disposed by other measures. 究其根本,是有关整个固定资产折旧的折旧年限与折旧基础的合理性问题。
This article found the generalized balance descending depreciation model, put forward not only being fit for high-double balance descending method, but also containing the ever balance descending method and double balance descending method. It provided the theoretic base on machinery fair. 在此建立广义的余额递减法通用模型,提出了既适合于高倍余额递减法,又包含曾经已用的余额递减法和双倍余额递减法的模型,为农业机械费用的合理计算提供理论基础。
The first type of economic depreciation usually adopts the rate of economic depreciation to calculate, but there is a dispute to their calculation base between theory and practice, different scholars have different views, and views are inconsistent. 第1类经济性贬值通常采用经济性贬值率进行计算,但其计算基数一直存在争议,不同的学者见仁见智,观点不一致。
Method of addition evaluation and evaluation assessing indexes are introduced to compare and discuss how the different fixed property depreciation affects the project plan, and assess the projects scientifically and objectively, it also forms a base for later use. 这里选用增量的评价方法和评价指标,进行多方案比较并讨论不同的固定资产折旧方法对方案的影响,对该项目进行科学、客观的评价,为项目中后期的实施奠定基础。