If certain prepaid expense item cannot benefit an enterprise any more, its un-amortized amount should be charged as costs or expenses of the current period and amortization should not be delayed into future periods.
If certain prepaid expense item cannot benefit an enterprise any more, its un-amortized amount should be charged as costs or expenses of the current period and amortization should not be delayed into future periods.
如果某项待摊费用已经不能使企业受益，应当将其摊余价值一次全部转入当期成本、费用，不得再留待以后期间摊销。