预计使用年限

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 .

年折旧额是用资产成本减去预计残值得出的可折旧金额，再除以预计使用年限计算出来的。按付款当日价格计算的等值款额

The annual depreciation expense is computed by deducting the estimated residual value ( or salvage value ) from the cost of the asset and dividing the remaining depreciable cost by the years of estimated useful life . money of the day equivalent

我们例中的运输卡车有5年预计使用年限，所以每年的折旧费是可供折旧金额的1／5，或2%。

The delivery truck in our example has an estimated life of 5 years , so the depreciation expense each year is 1 / 5 , or 2 % , of the depreciable amount .

二是按评估价值与原预计尚可使用年限重新计提折旧。

Re - compute depreciation in fixed number of years according to the evaluation of value and original anticipation .