设备折旧计提方法合理化探讨

Discussion on the Way of Amortization Charge of the Facilities Depreciation

本文通过设备折旧计提的合理化探讨,提出了折旧率特性曲线方程,基本上符合设备的价值转移方式和技术进步的要求。

This paper discusses the way of amortization charge and gives the function to charecterize the rate of depreciation, which fits the laws of value-transfer of facilities and the demand of technical progress.