固定资产原值

固定资产的原值、累计折旧和净值，应当在会计报表中分别列示。

The original value , accumulated depreciation and net value of fixed assets shall be itemized and shown separately in financial statement .

顾客生涯价值评估：累计净现值法及其应用拓展固定资产的原值、累计折旧和净值，应当在会计报表中分别列示。

Customer Lifetime Evaluation : Accumulative NPV Method and Its Application ; The original value , accumulated depreciation and net value of fixed assets shall be itemized and shown separately in financial statement .

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。

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 .