要求(qiu)在收(shou)到(dao)固定(ding)(ding)(ding)(ding)資產(chan)(chan)、無形(xing)資產(chan)(chan)后(hou)的(de)某個特定(ding)(ding)(ding)(ding)日(ri)期(qi)之后(hou)將該項資產(chan)(chan)用(yong)于特定(ding)(ding)(ding)(ding)用(yong)途(tu)的(de)，應當在特定(ding)(ding)(ding)(ding)日(ri)期(qi)之后(hou)，自資產(chan)(chan)用(yong)于規定(ding)(ding)(ding)(ding)用(yong)途(tu)開始，在資產(chan)(chan)預計剩余使用(yong)年(nian)限內(nei)，對相關限定(ding)(ding)(ding)(ding)性(xing)(xing)凈(jing)(jing)資產(chan)(chan)金額按期(qi)平均分(fen)攤，轉為(wei)非限定(ding)(ding)(ding)(ding)性(xing)(xing)凈(jing)(jing)資產(chan)(chan)。

        與限定(ding)性凈資產相關的固(gu)定(ding)資產、無形資產，應(ying)當按照《民非(fei)制度》規(gui)定(ding)計提折舊或(huo)計提攤銷(xiao)。

         5.對(dui)于資產(chan)提供者或者國家有關法律、行政法規撤銷對(dui)限(xian)定性凈資產(chan)所設(she)置限(xian)制的(de)，應當在(zai)撤銷時(shi)全額轉為非限(xian)定性凈資產(chan)。