Fixed assets are long-term use and maintain their original physical form of labor information and other material information, is used in the business life of a longer operating assets. In the course of use, the original value of fixed assets will be tangible and intangible loss of its occurrence and the transfer to the cost of goods or goods in circulation, and sales from the product or goods to be compensated, and transfer this part Value is called depreciation of fixed assets.
HKICS香港秘书公会讲座——2015.05