However, the fixed assets that have been fullydepreciated but are still in use and the land that is separately measured and included shall be excluded.
但是,已提足折旧仍继续使用的固定资产和单独计价入账的土地除外。
2
Article 43 No further depreciation shall be allowed in respect of fixed assets which can be continued to be used after having been fullydepreciated.
第四十三条固定资产折旧足额后,可以继续使用的,不再计算折旧。
3
Are there any fullydepreciated fixed assets? If so, how do you manage them?