Losses associated with depreciable assets are governed by Section 167 and/or Section 168. 确认部分受损资产的损失，经常必须通过资产的销售或者置换来实现。
Certain types of depreciable assets, such as automobiles and trucks, sometimes are traded in on new assets of the same kind. 某些种类的可折旧资产,如汽车和卡车等,有时可以置换成同类的新资产。
The estimated lives of depreciable assets are buildings, 40 years, and equipment, 20 years. No salvage values are anticipated. 估计可折旧资产：建筑物40年和设备20年。无剩馀价值。
There is also a special tax credit for investment in most kinds of depreciable assets, with the exception of buildings that are acquired and placed in service. 对投放于大多数使用中的应计折旧的固定资产方面的投资也享受税额减免，只是建筑物除外。
Determining depreciation is based on the construction cost, value, the liquidation costs and depreciable lives. 确定折旧费的依据是建筑造价、残值、清理费用和折旧年限。
The straight-line method of depreciation divides the depreciable cost evenly over the useful life of an asset. 直线折旧法在某资产可用年限内均分折旧成本。
