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英语翻译Amortisation of intangible asset is provided using the s

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英语翻译
Amortisation of intangible asset is provided using the straight-line method over its estimated useful lives at the following annual rate:
Consumer battery license fee 5%
Plant and equipment
Plant and equipment are stated at cost less accumulated depreciation.Cost represents the purchase price of the asset and other costs incurred to bring the asset into its existing use.Maintenance,repairs and betterments,including replacement of minor items,are charged to expense; major additions to physical properties are capitalized.
摊销无形资产,是提供利用直线法,其估计使用年限在下列按年率计算:
消费电池授权费5 %
厂房及设备
厂房及设备按成本减累计折旧.成本代表了资产购置和其他费用,使资产纳入其现有用途.保养,维修和改良,其中包括更换小件物品,收取费用的;重要补充,以物理性质都是大写.