When each asset is actually liquidated for discarding, the losses and gains shall be confirmed on the basis of the actual liquidation and rejection as well as the estimated recoverable amount.

• 已按永久或实质性损害确认财产损失的各项资产必须保留会计记录，各项资产实际清理报废时，应根据实际清理报废情况和已预计的可收回金额确认损益。