Business Entity Accounting Act Article 46

（Accumulated Depreciation）For remeasurement of depreciable assets, accumulated depreciation shall be established and presented as a deduction of the respective assets.Assets shall be depreciated on an annual basis.When depreciation of assets is computed, the salvage value shall be estimated. If the salvage value can be deducted according to the depreciation method, the balance after deduction of the salvage value shall be used as the basis for the computation.If an asset can continue to be used after expiration of its duration limit, it can continue to be depreciated using the salvage value thereof.