有關的後續支出，符合固定資產確認條件的，應當計入固定資產成本。並終止確

有關的後續支出，符合固定資產確認條件的，應當計入固定資產成本。並終止確認被替換部分的帳面價值。
否則在發生時計入當期損益

結果 (英文) 1:

Subsequent expenditure relating to, meet the recognition criteria of fixed assets, shall be included in the cost of fixed assets. And stop recognizing replaced part of the book value.Otherwise, in the event of account in the income statement

結果 (英文) 2:

Subsequent expenses related to meet the conditions of fixed assets confirmation shall be included in the cost of fixed assets. And book value derecognized part is replaced.
Otherwise, in the event of profit or loss

結果 (英文) 3:

The follow-up expenses, which are in accordance with the conditions of the fixed assets, shall be included in the fixed assets cost. And confirm the termination of the book value of the substituted part.