If there is any difference between the expected useful life and the previously estimated useful life of a fixed asset, the expected useful life of the fixed asset shall be adjusted.

使用寿命预计数与原先估计数有差异的，应当调整固定资产使用寿命。

youdao

The portion of an asset's cost expected to be recovered through sale or trade-in of the asset at the end of its useful life.

是资产成本的一部分价值，这一部分价值等于预计在资产使用寿命结束，并将资产销售或处置后可以收回的金额。

youdao

To the accountant, depreciation is the allocation of the cost of an asset over the expected useful life of the asset.

FORBES: Magazine Article

If the Fashion Bill is enacted into law, designers would be well-advised to continue pursuing the foregoing copyright and trademark registrations, but would have to reconsider pursuing design patents based on cost considerations and whether the useful life of each relevant design is expected to last more than the three years of copyright protection provided by the Fashion Bill.

FORBES: Protecting Fashion Designs