In relation to the jurisdiction rules under the Civil Procedures Law of China:

(c) Explain the different categories of court jurisdiction, other than the jurisdiction by forum level, over civil and commercial disputes. (6 marks)

在计提固定资产减值准备时，如固定资产的销售净值低于其未来现金流量现值时，应采用未来现金流量现值作为估计可收回的金额。( )