Depreciation of fixed assets is increased in the current month, not depreciated in the current month, and depreciated in the next month. If it is reduced in the current month, it will still be depreciated in the current month.
Amortization of intangible assets is amortized in the month when it is increased. The decrease in the current month is not amortized.
Therefore, amortization will be started in August from 20 10, 20 15, and it will be ***5 months by the end of the year.