功能性贬值
- 网络functional devaluation;functional depreciation;functional obsolescence
功能性贬值-
超额运营成本的概念，在重置成本法功能性贬值计算中经常应用，本文在计算企业租赁成本时，也对其超额运营成本进行了分析。
The concept of the excess of operating cost is often applied in calculating the functional depreciation when DCR is used . This article shows how to calculate the leasehold cost of enterprises and analyzes its excess of operating cost .
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要注意更新重置成本的选择与功能性贬值的量化；
Attention should be paid on selection of renewed replacement cost and quantification of functional devaluation .