目前,散见于有关译著、专论的计算固定资产经济寿命的模式,一般是“考虑资本成本(即计及利息等)和残值变动因素”的间接模式,结果较为精确,而计算也较繁复。至于其直接模式,虽然也有泰伯直接模式、早前拙论的不计利息直接模式和“修正”拙论的半计利息直接模式等,但均属粗略,局限性大,实用上较差。因 At present, the mode of calculating the economic life of fixed assets involving translation and monographs is generally an indirect model that considers the cost of capital (ie, taking into account interest, etc.) and the variable of residual value, and the result is more accurate and the calculation is It is also more complicated. As for its direct model, although there are also direct models of Taber, the non-direct interest rate direct model of the earlier public opinion, and the direct interest rate model of the “correction” and the “improvement” paradox, they are all coarse, limited, and practically poor. . because