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Useful life (Срок полезного использования)

useful life (of a lease) (Срок полезного использования (аренды))

The estimated remaining period, from the commencement of the lease term, without limitation by the lease term, over which the economic benefits or service potential embodied in the asset are expected to be consumed by the entity...

useful life (of a non-cash-generating asset) (Срок полезного использования (негенерирующего актива))

Either:

(a) The period of time over which an asset is expected to be used by the entity; or

(b) The number of production or similar units expected to be obtained from the asset by...

useful life (of property, plant, and equipment) (Срок полезного использования (основных средств))

Either:

(a) The period over which an asset is expected to be available for use by an entity; or

(b) The number of production or similar units expected to be obtained from the...

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