Depreciation, as the term is used in accounting, is the allocation of the cost of a tangible plant asset to expense in the periods in which services are received from the asset. 在会计上,折旧是将有形长期资产的成本在该资产提供服务的期间内分配到各期作费用。
Based on the analysis of the main examine targets of equipment management, the paper develops a new method to calculate the plant depreciation, the net value of plant property and the intact rate of plant. It gives the new target system. 在分析现行设备管理的主要考核指标的基础上,对设备折旧方法,设备资产净值、设备完好率的计算,维修定额进行了分析探讨,并构建了新的设备管理指标体系。