请教高手翻译"以往作为固定资产计入了的土地使用权取得原价 "

Value the use right of land which is Debit under the account of "fixed asset" with its original price and transfer it to "long-term unamortized expenses" account after subtracting the accumulated depreciation. And transfer the use right of land which is debit under the account of "intangible asset" to "long-term unamortized expenses" account.

能把中文解释的明白点么？？