Upon the disposal or retirement of a depreciable asset, the cost of the property is removed from the asset account, and the accumulated depreciation is removed from the related contra-asset account.

• 当一项折旧范围内的资产退出使用或被处置时,该项资产的成本要从资产账户中转出,累计折旧也要从相关的资产对冲账户中转出。