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经济寿命
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经济寿命
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economic service life
经济寿命
资产从投入使用开始,随着使用价值的降低和维护费用的升高,导致继续使用该资产在经济上不再合理而被更新所经历的时间,即资产的等额年总成本(包括购置成本和运营成本)最低,或等额年净收益最高的期限。经济寿命是由有形磨损和无形磨损共同决定的,通常小于资产的自然寿命。
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