An accumulation of cost significantly greater than the amount originally expected to acquire or construct a long-lived asset.

费用的一个积聚重要地比较棒的比较数量本来期望获得或构造一个长命的资产。

youdao

A cost incurred to acquire a long-lived asset. An expenditure that will benefit several accounting periods.

为了获取长期使用资产所发生的成本。这一支出将使未来多个会计期间受益。

youdao

When a long-lived asset is sold, how is the gain or loss (if any) determined?

出售一项长期资产时，如何确定交易的盈利或损失(如果有的话)？

youdao

This broad rule enables companies to hide long-lived asset impairments in operating earnings.

FORBES: What You Don't Know About Reported Earnings Can Cost You Dearly