预计使用年限和折旧年限一样吗
折旧年限是指计算固定资产折旧时所用的年限。比如企业所得税法规定，与生产经营活动有关的器具、工具、家具等，折旧年限最低为5年，而预计使用年限则不同，它是由企业根据实际情况决定的，一般情况下都会大于或者等于折旧年限。
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