所以,如果我们希望在损益表中对该资产的费用支出相对稳定的话,就应该使用余额递减折旧法。
For those fixed assets being provided for impairment loss, the related depreciation charge is determined based on the carrying amounts less impairment over their remaining useful lives.对计提了减值准备的固定资产,则在未来期间按扣除减值准备后的账面价值及依据尚可使用年限确定折旧额。