Business Entity Accounting Act Article 52
（Processing of Revaluation）The surplus incurred due to revaluation or adjustment of assets processed in accordance with the preceding Article shall be recorded as unrealized revaluation surplus.The revalued assets shall be recorded at the revalued amount. From the year following the year of revaluation, the depreciation, depletion, or amortization of the revalued assets shall be calculated based on the revalued amount.
中文原文 商業會計法第52條
依前條辦理重估或調整之資產而發生之增值，應列為未實現重估增值。
經重估之資產，應按其重估後之價額入帳，自重估年度翌年起，其折舊、折耗或攤銷之計提，均應以重估價值為基礎。
經重估之資產，應按其重估後之價額入帳，自重估年度翌年起，其折舊、折耗或攤銷之計提，均應以重估價值為基礎。