Fixed assets are depreciated using the straight-line method based on their costs less estimated residual values over their estimated useful lives.
固定资产折旧采用年限平均法并按其入账价值减去预计净残值后在预计使用寿命内计提。
Article 47 the amortization of intangible assets shall be computed using the straight-line method.
第四十七条无形资产的摊销，应当采用直线法计算。
Article 21an enterprise shall compute the depletion of its Wells and other relevant facilities by adopting the output method or the straight-line method.
第二十一条企业应当采用产量法或年限平均法对井及相关设施计提折耗。
A depreciation method which allows faster write-offs than the straight line method.
加速折旧法比直线折旧法加大了折旧费的计提，因而减小了报告净收益。
A depreciation method which allows faster write-offs than the straight line method.
加速折旧法比直线折旧法加大了折旧费的计提，因而减小了报告净收益。
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