unit cost method of depreciation　

unit cost method of depreciation　单位成本折旧方法　

Companies use fixed assets throughout their business to increase production or to serve customers.They recognize a portion of the cost of the fixed asset as an expense on the income statement each year throughout the life of the asset.This process is called depreciation.Several methods of calculating depreciation exist，including the units-of-activity method.This method works best for fixed assets expected to operate for an estimated number of units，such as miles on a car.