固定资产遭受着有形磨损和无形磨损。固定资产的这两种磨损,都会造成他们原始价值的减少。联动机的部件和零件的物质磨损就叫做有形磨损,由于这种磨损的结果,联动机就不能再满足象对同样的新的联动机所提出的那样的要求。为了消除有形磨损,必须修理机器,这就要支出相当的费用。因此,需要修理的机器就 Fixed assets suffer from physical and intangible wear and tear. Both of these wear and tear of fixed assets cause their original value to diminish. Material wear and tear on the parts and parts of the linkage is called physical wear and as a result of this wear and tear, the linkage can no longer meet the demands set forth for the same new linkage. In order to eliminate visible wear and tear, the machine must be repaired, which costs a considerable amount of money. Therefore, the machine needs to be repaired