在现有固定资产类别中,有些是由若干原材料组合而成的。例如供电部门的输(配)电线路,邮电部门的通讯线路,铁道部门的铁路等等。这些固定资产是以整条线路来登记和计提折旧的。由于它有组合而成的特点,所以在使用过程中,可以通过局部轮换和修理实现更新。这类固定资产届满使用年限时,虽然其原始价值接近于零,但其使用价值仍然存在。除了因改变输导或运输任务必须拆除外,一般都能长期使用,其价值亦通过不断的局部修理、更新而保存下来。因此,这类固定 Some of the existing categories of fixed assets consist of a combination of several raw materials. For example, the power sector with the transmission (with) electricity lines, telecommunications lines telecommunications sector, the railway sector and so on. These fixed assets are registered and depreciated over the entire line. Because of its combination of features, so in the course of the use of local rotation and repair can be achieved through the update. When the fixed assets expire the useful life, although its original value is close to zero, its value still exists. In addition to the need to be dismantled due to changes in guidance or transportation, it is generally used for a long time and its value is preserved through constant local repairs and updates. Therefore, this type of fixation