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逾龄资产的意思

2024-01-24   Meteor

逾龄资产是已提足折旧的并且按照现行会计准则、会计制度规定已超过折旧年限的固定资产,为逾龄资产。
按照现行会计准则规定:已提足折旧的逾龄在用固定资产,不允许对其继续计提折旧,不利于企业技术改造和设备更新。因此,已提足折旧的固定资产不再计提折旧。

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