固定资产折旧是指固定资产价值在使用过程中 ,逐渐损耗而消失的那部分价值。这部分价值 ,应当在固定资产的有效使用年限内进行分摊 ,以折旧的形式计入产品成本 ,从产品销售收入中得到补偿 ,并转换为货币资金。固定资产年折旧额取决于固定资产的价值和折旧方法。长期以来 ,固定 Depreciation of fixed assets refers to the value of fixed assets in the use of the gradual loss and disappear that part of the value. This portion of the value shall be apportioned within the useful service life of the fixed assets, included in the product cost in the form of depreciation, compensated from the sales revenue of the products, and converted into monetary funds. Annual depreciation of fixed assets depends on the value of fixed assets and depreciation methods. For a long time, fixed