固定資産除売却損益（△は益）

Loss (gain) on sales and retirement of non-current assets

固定資産売却損益（△は益）

Loss (gain) on sales of non-current assets

固定資産処分損益（△は益）

Loss (gain) on disposal of non-current assets

無形固定資産売却損益（△は益）

Loss (gain) on sales of intangible assets

無形固定資産除却損

Loss on retirement of intangible assets

無形固定資産除売却損益（△は益）

Loss (gain) on sales and retirement of intangible assets

無形固定資産償却費

Amortization of intangible assets

繰延資産償却額

Amortization of deferred assets

賃貸資産減価償却費

Depreciation of assets for lease

資産圧縮積立金の取崩

Reversal of reserve for tax purpose reduction entry of assets