The information on the depreciation or amortization as well as the provision for the impairment of the investment real estates measured through the cost pattern;

采用成本模式的，投资性房地产的折旧或摊销，以及减值准备的计提情况。

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With provision for the impairment of fixed assets, in the next period by deducting the book value after impairment and determine the remaining useful life depreciation.

以计提减值准备的固定资产，在未来期间按扣除减值准备后的账面价值及尚可使用年限确定折旧额。

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And so, layered atop the convoluted tax provision for percentage depletion, the fancy term for imaginary depreciation writeoffs, is a penalty called the alternative minimum tax.

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The purpose of this provision is to restrict depreciation otherwise allowable for normal business assets.

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