折旧年限

目前，企业中的设备基本是以达到折旧年限来决定更新与否，很少以综合经济效益的高低作为决策依据。

Currently , decisions on renewal of equipment in enterprises are basically made according to period of depreciation , while the comprehensive management profit is rarely used as basis of decision - making .

其次，从投入产出角度，通过对ISDN折旧年限的确定，对ISDN资费水平的基础&成本进行了分析。

First , develop the forming model of ISDN from information angle , second , analysis the cost which is the basis of ISDN 's tariff standard through determining the depreciation year of ISDN from input and output angle .

林业机械设备合理折旧年限

Optimum number of years of depreciation for forest machinery

客观地讲，折旧年限取决于固定资产的使用年限。

Tell objectively , depreciation fixed number of year depends on the use fixed number of year of fixed assets .

前款所说的由于特殊原因需要缩短折旧年限的固定资产，包括。

Fixed assets which for special reasons as mentioned in the preceding paragraph require the useful life to be shortened include .

电网设备的折旧年限全国一刀切，难以适应各地电网建设的需要。

Network equipment depreciation of the national life across the board , can hardly meet the needs of building around the power grid .

大量早期建成的水电站设备已经达到或超过折旧年限，效率偏低，存在安全隐患。

Many equipment of hydropower stations built early has reached or exceeded the depreciation period . The efficiency of equipment is low , and there are security risks existing .

与移动式喷灌比较，渗灌虽然一次性投入较大，但在同等折旧年限下，渗灌的净效益更高，比喷灌多10.9%，是更经济合理的灌溉方式；

Compared to movable sprinkler irrigation , despite its high cost for building , seeping irrigation can give 10.9 % more net benefits , so it is an reasonable irrigation methods .

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。

That concerns with the rationality of depreciation year and depreciation base of the whole capital assets , which must be disposed by other measures .

企业的固定资产由于技术进步等原因，确需加速折旧的，可以缩短折旧年限或者采取加速折旧的方法。

In case an enterprise surely needs to accelerate the depreciation of any fixed asset by virtue of technological progress or for any other reason , it may curtail the term of depreciation or adopt a method for accelerated depreciation .

企业若能利用折旧方法的合理选择和折旧年限的合理确定来开展税务筹划，必能使企业合法地减轻税负，增加税后收益。

If enterprises can do it through rational choice of depreciation method and determination of depreciation age , they will lighten the tax burden and increase the income excluding tax .

确定折旧费的依据是建筑造价、残值、清理费用和折旧年限。

Determining depreciation is based on the construction cost , value , the liquidation costs and depreciable lives .