For intangible assets with a limited service life, its residual value shall be regarded as zero, unless it is under the circumstances as follows.
使用寿命有限的无形资产，其残值应当视为零，但下列情况除外。
2
Article 21an enterprise shall, at least at the end of each year, check the service life and the amortization method of intangible assets with limited service life.