Article 50 Buildings, fixtures, appurtenant equipment, vessels, machinery, tools apparatus appliances and other fixed assets shall be evaluated at cost less prescribed depreciation.

• 第50条（固定资产之估价）建筑物装修附属设备及船舶机械工具器具等固定资产之估价，以自其实际成本中按期扣除折旧之价格为标准。