The low-value consumables are price with the one-off amortization method.
This article, in view of this change, mainly discusses the confirmation and amortization method of the unrealized financing profits by the lessor of finance leases of assets.
Article 21an enterprise shall, at least at the end of each year, check the service life and the amortization method of intangible assets with limited service life.
amortization methods for capitalized research and development costs
