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【多选题】
关于设备第一类、第二类无形磨损,下列说法正确的是( )。
A.
第一类无形磨损后果不仅是使原有设备的价值降低,而且会使原有设备局部或全部丧失其使用功能
B.
第二类无形磨损的后果是导致现有设备原始价值部分贬值,影响设备本身的技术特性和功能
C.
第二类无形磨损使用价值并未发生变化,故不会影响现有设备的使用
D.
第一类无形磨损是指生产制造工艺的改进,劳动生产率的提高,设备生产成本降低导致设备市场价格降低,从而引发的原来购买的设备贬值
E.
由于政府节能、环保等政策的调整,通过税费政策,鼓励新兴节能环保设备的使用,限制原来能耗高、污染环境的设备使用,也会导致设备的第二类无形磨损
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