the estimated useful life is 5 years; therefore, the straight-line depreciation rate is 2%. doubling this straight-line rate indicates an accelerated depreciation rate of 4%.
预计使用年限是5年,因此直线折旧率是2%。将此直线折旧率翻一番得出加速折旧率为4%。
if there is any difference between the expected useful life and the previously estimated useful life of a fixed asset, the expected useful life of the fixed asset shall be adjusted.