租入固定资产改良支出
租入固定资产改良支出-
租入固定资产改良支出应当在租赁期内平均摊销。
Expenditures incurred on major repair and improvement of the rented fixed assets shall be averagely amortized during the period of leasing .
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第三十二条递延资产是指不能全部计入当年损益，应当在以后年度内分期摊销的各项费用，包括开办费、租入固定资产的改良支出等。
Article 32 Deferred assets refer to all the expenses that cannot be accounted into current profit or loss totally but should be periodically amortized in future years , including starting expenses , expenditures incurred in major repair and improvement of the rented fixed assets , etc.