第四讲递耗资产折旧的计算一、递耗资产的特点固定资产中有一种性质和使用情况都比较特殊的资产,这便是递耗的资产,如油田、煤矿或森林等,它的资源,随着开采、挖掘等工作生产的产品的资源逐步枯竭、它的原值也随着存储量的逐步消耗而减少,因此叫做递耗资产。 Chapter IV Calculation of Depreciation of Depleting Assets I. Characteristics of Depleting Assets Degraded assets include fixed assets that have a special nature and use of assets, which are depleted assets such as oil fields, coal mines or forests, etc. Its resources With the gradual depletion of the resources of products such as mining and excavation, its original value also decreases as the amount of storage is gradually reduced, so it is called derelict assets.