关于固定资产无形损耗的理论,早已被经济理论界所公认。不仅如此,这一理论还被广泛运用于经济运行过程中。成为确定固定资产折旧期限、进行经济核算、制订经济发展计划等经济实践活动的重要理论依据。 但是,长期以来,却很少有人对生活资料的无形损耗进行研究。尽管有些生产单 The theory of intangible loss of fixed assets, has long been recognized by the economic theory community. Not only that, this theory has also been widely used in the economic operation process. It has become an important theoretical basis for determining the period of depreciation of fixed assets, conducting economic accounting and formulating economic development plans and other economic activities. However, few people have long studied the intangible loss of living materials. Despite some production orders