第1页共90页编号：时间：2021年x月x日书山有路勤为径，学海无涯苦作舟页码：第1页共90页目录第一章背景.........................................................................................................................................4概述...................................................................................................................................................4职责...................................................................................................................................................4授权书...............................................................................................................................................4货币指标...........................................................................................................................................4资本性资产的分类...........................................................................................................................5政策变化或说明...............................................................................................................................5第二章资本化.....................................................................................................................................8概述...................................................................................................................................................8政策陈述...........................................................................................................................................8最低资本化金额...............................................................................................................................8现有设施的购买...............................................................................................................................9新建...................................................................................................................................................9附加物和延伸.................................................................................................................................12替换.................................................................................................................................................12修改、调整和改线.........................................................................................................................15再利用设备.....................................................................................................................................15未安装的备用设备（资本性备件）.............................................................................................15临时资本性安装.............................................................................................................................16干股.................................................................................................................................................16利息资本化.....................................................................................................................................16土地.................................................................................................................................................17含油气的土地和租让区......................
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