某公司所属某大型固定资产,可使用年限为25年,账面原值3000万元。2007年发生部分坍塌事故,坍塌前公司正常使用了15年并计提折旧,事故发生时账面净值1000万元,其中因坍塌报废部分的资产账面净值250万元。该项资产为特殊项目,占用公共资源,根据现有法规,由于资产坍塌后对公共资源的占用,即使不在原址重新建设,也需要对该坍塌的 A company owned by a large fixed assets, the useful life of 25 years, the original book value of 30 million yuan. In 2007, there was a partial collapse accident. Before the collapse, the Company normally used for 15 years and made depreciation. The net book value at the time of the accident was 10 million yuan, of which the book value of the scrapped part of the assets was 2.5 million yuan. This asset is a special project which occupies public resources. According to the existing laws and regulations, due to the occupation of public resources after the asset collapses, even if it is not rebuilt at the original site, the collapsed