例：某工业企业生产线设备的账面原价为5000万元，预计使用10年，已计提折旧2年，累计折旧为1000万元，预计净残值为零。假定第3年年底预计该生产线设备的可收回金额为3200万元，预计尚可使用年限为5年，预计净残值不变，以后均未再发生减值。假定该企业的生产线设备使用8年后 Example: The book value of an industrial enterprise’s production line equipment is 50 million yuan, estimated to be used for 10 years, depreciation has been accrued for 2 years, and accumulated depreciation is 10 million yuan. The net salvage value is estimated to be zero. It is assumed that the recoverable amount of the equipment of this production line is expected to be 32 million yuan by the end of the third year. The estimated useful life of the equipment is 5 years and the expected net salvage value remains unchanged. No future impairment will occur. Assume that the company’s production line equipment used after 8 years