在会计和企业管理类教材中 ,都将固定资产的经济寿命定义为固定资产年均成本最低的使用年限。该定义的合理性必须进一步论证。一般地 ,随着固定资产使用年限的增加 ,其年均资产成本逐渐减少 ,而年均劣势成本却逐渐增加 ,到一定时期 ,固定资产应予更新。固定资产的经济寿命的直 In accounting and business management textbooks, the economic life of fixed assets are defined as the average annual cost of fixed assets, the lowest useful life. The rationale for this definition must be further demonstrated. Generally, with the increase of the useful life of fixed assets, the annual average cost of assets gradually decreases while the annual average cost of disadvantage increases gradually. In a certain period, fixed assets should be renewed. Straightforward economic life of fixed assets