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研究资产收益法估价问题并给出收益法估价的实用公式；与此相关，分析了基准收益率的选用，给出资产剩余使用寿命的定义与测定方法；还给出依附性资产的概念及收益分离法估价公式．
Study the valuation method of asset income method and give a practical formula of valuation of income method; related to this, analyze the choice of benchmark return rate, give the definition and measurement method of the remaining useful life of assets; also give the concept and income of dependent assets Separation valuation formula.