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1·To establish a fund for replacing depreciable assets.

设立一个基金来替代折旧的资产。

2·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。

3·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。

4·Article 16 in calculating the depreciation of a leased asset, the lessee should adopt a depreciation policy for leased assets consistent with that for depreciable assets which are owned by the lessee.

第十六条承租人应当采用与自有固定资产相一致的折旧政策计提租赁资产折旧。