book depreciation

基本解释

Fixed assets' depreciation should be recalculated according to its book value and useful life after the impairment loss is determined.
固定资产计提减值准备后，其折旧应当按照该项固定资产的账面价值以及尚可使用年限重新计算。
The book value of the fixed assets is the amount after deducting the accumulative depreciation and accumulative impairment provision from the cost of the fixed assets.
接受捐赠的固定资产应按照同类资产的市场价格或者有关凭据确定固定资产价值。
The value of assets or liabilities shows on balance sheet. For example the book value of fixed assets equals to the original purchase cost minus the accumulated depreciation.
资产负债表中所反映的资产或负债的账面价值。例如固定资产的账面价值等于购入成本减去累计折旧。
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